CFR > Title 20 - Employees' Benefits > CHAPTER III—SOCIAL SECURITY ADMINISTRATION > PART 418—MEDICARE SUBSIDIES > SUBPART B—Medicare Part B Income-Related Monthly Adjustment Amount (§418.1001 to §418.1355) > 418.1115—What are the modified adjusted gross income ranges?

418.1115—What are the modified adjusted gross income ranges?

(a) The 2007 modified adjusted gross income ranges for each Federal tax filing category are listed in paragraphs (b), (c) and (d) of this section. We will use your modified adjusted gross income amount together with your tax filing status to determine the amount of your income-related monthly adjustment.
(b) In 2007, the modified adjusted gross income ranges for individuals with a Federal tax filing status of single, head of household, qualifying widow(er) with dependent child, and married filing separately when the individual has lived apart from his/her spouse for the entire tax year for the year we use to make our income-related monthly adjustment amount determination are as follows:
(1) Greater than $80,000 and less than or equal to $100,000;
(2) Greater than $100,000 and less than or equal to $150,000;
(3) Greater than $150,000 and less than or equal to $200,000; and
(4) Greater than $200,000.
(c) In 2007, the modified adjusted gross income ranges for individuals who are married and filed a joint tax return for the tax year we use to make the income-related monthly adjustment amount determination are as follows:
(1) Greater than $160,000 and less than or equal to $200,000;
(2) Greater than $200,000 and less than or equal to $300,000;
(3) Greater than $300,000 and less than or equal to $400,000; and
(4) Greater than $400,000.
(d) In 2007, the modified adjusted gross income ranges for married individuals who file a separate return and have lived with their spouse at any time during the tax year we use to make the income-related monthly adjustment amount determination are as follows:
(1) Greater than $80,000 and less than or equal to $120,000; and
(2) Greater than $120,000.
(e) CMS will annually revise the modified adjusted gross income ranges and publish them in the Federal Register starting in September of 2007 for 2008. Each year thereafter, all modified adjusted gross income range amounts will be set by CMS by increasing the preceding year's modified adjusted gross income range amounts by any percentage increase in the Consumer Price Index rounded to the nearest $1,000, and CMS will publish the amounts for the following year in September of each year.
You may provide your amended tax return for a tax year we used within 3 calendar years following the close of the tax year for which you filed the amended tax return. You must provide us with your retained copy of your amended U.S. Individual Income Tax Return on the required IRS form and a copy of the IRS letter confirming the amended tax return was filed or a transcript from IRS if they did not send a letter. If you cannot provide your retained copy of the amended tax return, you must obtain a copy of the return from IRS. We will then make any necessary retroactive corrections as defined in § 418.1110(c) to your income-related monthly adjustment amount.