When Does Medicare Levy Start? 
If you are a senior with a high income -LRB- above $ 85,000 for those filing their tax return as single , above $ 170,000 for those married filing jointly -RRB- , you will pay a surcharge in addition to your standard Medicare Part B premium -LRB- $ 104.90 in 2014 -RRB- . The penalty you pay varies depending on your modified adjusted gross income -LRB- MAGI -RRB- from two years prior.You would start paying the surcharge when your coverage starts -LRB- the effective date -RRB- . 