{
  "version": "2026.1",
  "generated_by": "frontend/js/calc/irmaa.js annualSurcharge()/headroomToNextTier()/getBrackets2026() over frontend/js/calc/constants-2026.js (QCConstants2026.IRMAA_TIERS) — QuantCalc's canonical client-side tax-constants mirror",
  "source": "2026 CMS Medicare IRMAA tiers (Part B + Part D monthly surcharges); per-person annual surcharge",
  "generated_at": "2026-07-21T06:01:01.359Z",
  "notes": "Cliff rows price the single dollar that crosses each boundary (interior floors strict, top floor inclusive). annual_surcharge_* and cliff_cost_per_person are PER PERSON (one Medicare enrollee); cliff_cost_per_couple_mfj is 2x for a married couple both enrolled. marginal_rate_on_crossing_dollar_pct is the per-person cliff cost as a percentage of the one crossing dollar (a one-dollar illustration, not a bracket rate). headroom_to_next_tier is null in the top tier (no next cliff).",
  "cliff_row_count": 10,
  "headroom_row_count": 113,
  "tier_count": 5,
  "filing_statuses": [
    "single",
    "mfj"
  ],
  "cliff_fields": [
    "filing",
    "crosses_into_tier",
    "boundary_magi",
    "magi_below",
    "magi_at",
    "annual_surcharge_below",
    "annual_surcharge_at",
    "cliff_cost_per_person",
    "cliff_cost_per_couple_mfj",
    "marginal_rate_on_crossing_dollar_pct"
  ],
  "cliff_rows": [
    {
      "filing": "single",
      "crosses_into_tier": 1,
      "boundary_magi": 109000,
      "magi_below": 109000,
      "magi_at": 109001,
      "annual_surcharge_below": 0,
      "annual_surcharge_at": 1148.4,
      "cliff_cost_per_person": 1148.4,
      "cliff_cost_per_couple_mfj": null,
      "marginal_rate_on_crossing_dollar_pct": 114840
    },
    {
      "filing": "single",
      "crosses_into_tier": 2,
      "boundary_magi": 137000,
      "magi_below": 137000,
      "magi_at": 137001,
      "annual_surcharge_below": 1148.4,
      "annual_surcharge_at": 2884.8,
      "cliff_cost_per_person": 1736.4,
      "cliff_cost_per_couple_mfj": null,
      "marginal_rate_on_crossing_dollar_pct": 173640
    },
    {
      "filing": "single",
      "crosses_into_tier": 3,
      "boundary_magi": 171000,
      "magi_below": 171000,
      "magi_at": 171001,
      "annual_surcharge_below": 2884.8,
      "annual_surcharge_at": 4620,
      "cliff_cost_per_person": 1735.2,
      "cliff_cost_per_couple_mfj": null,
      "marginal_rate_on_crossing_dollar_pct": 173520
    },
    {
      "filing": "single",
      "crosses_into_tier": 4,
      "boundary_magi": 205000,
      "magi_below": 205000,
      "magi_at": 205001,
      "annual_surcharge_below": 4620,
      "annual_surcharge_at": 6355.2,
      "cliff_cost_per_person": 1735.2,
      "cliff_cost_per_couple_mfj": null,
      "marginal_rate_on_crossing_dollar_pct": 173520
    },
    {
      "filing": "single",
      "crosses_into_tier": 5,
      "boundary_magi": 500000,
      "magi_below": 499999,
      "magi_at": 500000,
      "annual_surcharge_below": 6355.2,
      "annual_surcharge_at": 6936,
      "cliff_cost_per_person": 580.8,
      "cliff_cost_per_couple_mfj": null,
      "marginal_rate_on_crossing_dollar_pct": 58080
    },
    {
      "filing": "mfj",
      "crosses_into_tier": 1,
      "boundary_magi": 218000,
      "magi_below": 218000,
      "magi_at": 218001,
      "annual_surcharge_below": 0,
      "annual_surcharge_at": 1148.4,
      "cliff_cost_per_person": 1148.4,
      "cliff_cost_per_couple_mfj": 2296.8,
      "marginal_rate_on_crossing_dollar_pct": 114840
    },
    {
      "filing": "mfj",
      "crosses_into_tier": 2,
      "boundary_magi": 274000,
      "magi_below": 274000,
      "magi_at": 274001,
      "annual_surcharge_below": 1148.4,
      "annual_surcharge_at": 2884.8,
      "cliff_cost_per_person": 1736.4,
      "cliff_cost_per_couple_mfj": 3472.8,
      "marginal_rate_on_crossing_dollar_pct": 173640
    },
    {
      "filing": "mfj",
      "crosses_into_tier": 3,
      "boundary_magi": 342000,
      "magi_below": 342000,
      "magi_at": 342001,
      "annual_surcharge_below": 2884.8,
      "annual_surcharge_at": 4620,
      "cliff_cost_per_person": 1735.2,
      "cliff_cost_per_couple_mfj": 3470.4,
      "marginal_rate_on_crossing_dollar_pct": 173520
    },
    {
      "filing": "mfj",
      "crosses_into_tier": 4,
      "boundary_magi": 410000,
      "magi_below": 410000,
      "magi_at": 410001,
      "annual_surcharge_below": 4620,
      "annual_surcharge_at": 6355.2,
      "cliff_cost_per_person": 1735.2,
      "cliff_cost_per_couple_mfj": 3470.4,
      "marginal_rate_on_crossing_dollar_pct": 173520
    },
    {
      "filing": "mfj",
      "crosses_into_tier": 5,
      "boundary_magi": 750000,
      "magi_below": 749999,
      "magi_at": 750000,
      "annual_surcharge_below": 6355.2,
      "annual_surcharge_at": 6936,
      "cliff_cost_per_person": 580.8,
      "cliff_cost_per_couple_mfj": 1161.6,
      "marginal_rate_on_crossing_dollar_pct": 58080
    }
  ],
  "headroom_fields": [
    "filing",
    "magi",
    "current_tier",
    "annual_surcharge",
    "headroom_to_next_tier"
  ],
  "headroom_grid": [
    {
      "filing": "single",
      "magi": 80000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 29000
    },
    {
      "filing": "single",
      "magi": 90000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 19000
    },
    {
      "filing": "single",
      "magi": 100000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 9000
    },
    {
      "filing": "single",
      "magi": 110000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 27000
    },
    {
      "filing": "single",
      "magi": 120000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 17000
    },
    {
      "filing": "single",
      "magi": 130000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 7000
    },
    {
      "filing": "single",
      "magi": 140000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 31000
    },
    {
      "filing": "single",
      "magi": 150000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 21000
    },
    {
      "filing": "single",
      "magi": 160000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 11000
    },
    {
      "filing": "single",
      "magi": 170000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 1000
    },
    {
      "filing": "single",
      "magi": 180000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 25000
    },
    {
      "filing": "single",
      "magi": 190000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 15000
    },
    {
      "filing": "single",
      "magi": 200000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 5000
    },
    {
      "filing": "single",
      "magi": 210000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 289999
    },
    {
      "filing": "single",
      "magi": 220000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 279999
    },
    {
      "filing": "single",
      "magi": 230000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 269999
    },
    {
      "filing": "single",
      "magi": 240000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 259999
    },
    {
      "filing": "single",
      "magi": 250000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 249999
    },
    {
      "filing": "single",
      "magi": 260000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 239999
    },
    {
      "filing": "single",
      "magi": 270000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 229999
    },
    {
      "filing": "single",
      "magi": 280000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 219999
    },
    {
      "filing": "single",
      "magi": 290000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 209999
    },
    {
      "filing": "single",
      "magi": 300000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 199999
    },
    {
      "filing": "single",
      "magi": 310000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 189999
    },
    {
      "filing": "single",
      "magi": 320000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 179999
    },
    {
      "filing": "single",
      "magi": 330000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 169999
    },
    {
      "filing": "single",
      "magi": 340000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 159999
    },
    {
      "filing": "single",
      "magi": 350000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 149999
    },
    {
      "filing": "single",
      "magi": 360000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 139999
    },
    {
      "filing": "single",
      "magi": 370000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 129999
    },
    {
      "filing": "single",
      "magi": 380000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 119999
    },
    {
      "filing": "single",
      "magi": 390000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 109999
    },
    {
      "filing": "single",
      "magi": 400000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 99999
    },
    {
      "filing": "single",
      "magi": 410000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 89999
    },
    {
      "filing": "single",
      "magi": 420000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 79999
    },
    {
      "filing": "single",
      "magi": 430000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 69999
    },
    {
      "filing": "single",
      "magi": 440000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 59999
    },
    {
      "filing": "single",
      "magi": 450000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 49999
    },
    {
      "filing": "single",
      "magi": 460000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 39999
    },
    {
      "filing": "single",
      "magi": 470000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 29999
    },
    {
      "filing": "single",
      "magi": 480000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 19999
    },
    {
      "filing": "single",
      "magi": 490000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 9999
    },
    {
      "filing": "single",
      "magi": 500000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "single",
      "magi": 510000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "single",
      "magi": 520000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "single",
      "magi": 530000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "single",
      "magi": 540000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "single",
      "magi": 550000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 160000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 58000
    },
    {
      "filing": "mfj",
      "magi": 170000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 48000
    },
    {
      "filing": "mfj",
      "magi": 180000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 38000
    },
    {
      "filing": "mfj",
      "magi": 190000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 28000
    },
    {
      "filing": "mfj",
      "magi": 200000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 18000
    },
    {
      "filing": "mfj",
      "magi": 210000,
      "current_tier": 0,
      "annual_surcharge": 0,
      "headroom_to_next_tier": 8000
    },
    {
      "filing": "mfj",
      "magi": 220000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 54000
    },
    {
      "filing": "mfj",
      "magi": 230000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 44000
    },
    {
      "filing": "mfj",
      "magi": 240000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 34000
    },
    {
      "filing": "mfj",
      "magi": 250000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 24000
    },
    {
      "filing": "mfj",
      "magi": 260000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 14000
    },
    {
      "filing": "mfj",
      "magi": 270000,
      "current_tier": 1,
      "annual_surcharge": 1148.4,
      "headroom_to_next_tier": 4000
    },
    {
      "filing": "mfj",
      "magi": 280000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 62000
    },
    {
      "filing": "mfj",
      "magi": 290000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 52000
    },
    {
      "filing": "mfj",
      "magi": 300000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 42000
    },
    {
      "filing": "mfj",
      "magi": 310000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 32000
    },
    {
      "filing": "mfj",
      "magi": 320000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 22000
    },
    {
      "filing": "mfj",
      "magi": 330000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 12000
    },
    {
      "filing": "mfj",
      "magi": 340000,
      "current_tier": 2,
      "annual_surcharge": 2884.8,
      "headroom_to_next_tier": 2000
    },
    {
      "filing": "mfj",
      "magi": 350000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 60000
    },
    {
      "filing": "mfj",
      "magi": 360000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 50000
    },
    {
      "filing": "mfj",
      "magi": 370000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 40000
    },
    {
      "filing": "mfj",
      "magi": 380000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 30000
    },
    {
      "filing": "mfj",
      "magi": 390000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 20000
    },
    {
      "filing": "mfj",
      "magi": 400000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 10000
    },
    {
      "filing": "mfj",
      "magi": 410000,
      "current_tier": 3,
      "annual_surcharge": 4620,
      "headroom_to_next_tier": 0
    },
    {
      "filing": "mfj",
      "magi": 420000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 329999
    },
    {
      "filing": "mfj",
      "magi": 430000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 319999
    },
    {
      "filing": "mfj",
      "magi": 440000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 309999
    },
    {
      "filing": "mfj",
      "magi": 450000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 299999
    },
    {
      "filing": "mfj",
      "magi": 460000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 289999
    },
    {
      "filing": "mfj",
      "magi": 470000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 279999
    },
    {
      "filing": "mfj",
      "magi": 480000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 269999
    },
    {
      "filing": "mfj",
      "magi": 490000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 259999
    },
    {
      "filing": "mfj",
      "magi": 500000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 249999
    },
    {
      "filing": "mfj",
      "magi": 510000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 239999
    },
    {
      "filing": "mfj",
      "magi": 520000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 229999
    },
    {
      "filing": "mfj",
      "magi": 530000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 219999
    },
    {
      "filing": "mfj",
      "magi": 540000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 209999
    },
    {
      "filing": "mfj",
      "magi": 550000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 199999
    },
    {
      "filing": "mfj",
      "magi": 560000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 189999
    },
    {
      "filing": "mfj",
      "magi": 570000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 179999
    },
    {
      "filing": "mfj",
      "magi": 580000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 169999
    },
    {
      "filing": "mfj",
      "magi": 590000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 159999
    },
    {
      "filing": "mfj",
      "magi": 600000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 149999
    },
    {
      "filing": "mfj",
      "magi": 610000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 139999
    },
    {
      "filing": "mfj",
      "magi": 620000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 129999
    },
    {
      "filing": "mfj",
      "magi": 630000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 119999
    },
    {
      "filing": "mfj",
      "magi": 640000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 109999
    },
    {
      "filing": "mfj",
      "magi": 650000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 99999
    },
    {
      "filing": "mfj",
      "magi": 660000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 89999
    },
    {
      "filing": "mfj",
      "magi": 670000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 79999
    },
    {
      "filing": "mfj",
      "magi": 680000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 69999
    },
    {
      "filing": "mfj",
      "magi": 690000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 59999
    },
    {
      "filing": "mfj",
      "magi": 700000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 49999
    },
    {
      "filing": "mfj",
      "magi": 710000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 39999
    },
    {
      "filing": "mfj",
      "magi": 720000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 29999
    },
    {
      "filing": "mfj",
      "magi": 730000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 19999
    },
    {
      "filing": "mfj",
      "magi": 740000,
      "current_tier": 4,
      "annual_surcharge": 6355.2,
      "headroom_to_next_tier": 9999
    },
    {
      "filing": "mfj",
      "magi": 750000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 760000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 770000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 780000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 790000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    },
    {
      "filing": "mfj",
      "magi": 800000,
      "current_tier": 5,
      "annual_surcharge": 6936,
      "headroom_to_next_tier": null
    }
  ]
}