For both original Medicare and Medicare Advantage, Part B and D premiums will be higher for those with Modified Adjusted Gross Income (MAGI) over $97,000 if filing single or $194,000 if filing jointly. The latest tax return is used to calculate the surcharge; this is usually the tax return from 2 years prior. If an individual has stopped working or has reduced income due to circumstances outside of their control, they may be eligible for an appeal. This is not meant to be personal tax advice. Please consult with a tax professional.