2026 IRMAA is based on your 2024 tax return income. Social Security uses a two-year lookback. If your income dropped significantly due to retirement or another life event, you may be able to appeal using Form SSA-44.
💡 2026 IRMAA Surcharge Calculator
Part B Premium
$202.90
per month
Total IRMAA + Part D
$0.00
per month
Standard Part B Premium
$202.90
Part B IRMAA Surcharge
$0.00
Part D IRMAA Surcharge
$0.00
Total IRMAA Surcharges
$0.00
Grand Total (Part B + Part D)
$202.90
Your 2026 IRMAA Bracket (based on 2024 income)
$0 – $109,000 (single) · $0 – $218,000 (joint)
$202.90/mo
$109,001 – $137,000 (single) · $218,001 – $274,000 (joint)
$284.10/mo
$137,001 – $163,000 (single) · $274,001 – $326,000 (joint)
$365.30/mo
$163,001 – $183,000 (single) · $326,001 – $366,000 (joint)
$446.50/mo
$183,001 – $500,000 (single) · $366,001 – $750,000 (joint)
$527.70/mo
Over $500,000 (single) · Over $750,000 (joint)
$608.90/mo
2026 IRMAA Brackets — All Filing Statuses
The table below shows all Part B premium amounts for 2026. IRMAA surcharges are determined by your 2024 MAGI and filing status.
| 2024 Income (Single) | 2024 Income (Married Joint) | Part B Premium/mo | IRMAA Surcharge/mo | Annual Cost |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0.00 | $2,434.80 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | +$81.20 | $3,409.20 |
| $137,001 – $163,000 | $274,001 – $326,000 | $365.30 | +$162.40 | $4,383.60 |
| $163,001 – $183,000 | $326,001 – $366,000 | $446.50 | +$243.60 | $5,358.00 |
| $183,001 – $500,000 | $366,001 – $750,000 | $527.70 | +$324.80 | $6,332.40 |
| > $500,000 | > $750,000 | $608.90 | +$406.00 | $7,306.80 |
Frequently Asked Questions — 2026 IRMAA
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra charge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. In 2026, IRMAA applies to roughly 7–8% of Medicare beneficiaries — those whose 2024 Modified Adjusted Gross Income exceeded $109,000 (single filers) or $218,000 (married filing jointly). The surcharge is assessed per person, so a married couple where both spouses are on Medicare could each pay IRMAA independently.
IRMAA is calculated using your Modified Adjusted Gross Income (MAGI), which is your AGI (Line 11 on Form 1040) plus tax-exempt interest income (Line 2a). This includes wages, self-employment income, IRA and 401(k) distributions, capital gains, dividends, rental income, Social Security benefits (taxable portion), and tax-exempt municipal bond interest. It does not include Roth IRA withdrawals, HSA distributions, or reverse mortgage proceeds.
If you experienced a qualifying life-changing event — such as retirement, loss of spouse, divorce, reduced work hours, loss of pension, or employer settlement — you can request that Social Security use a more recent year's income. File Form SSA-44 with supporting documentation (retirement letter, tax transcript, etc.). Social Security will review and may reduce or eliminate your IRMAA. Call 1-800-772-1213 or visit your local Social Security office. See our full IRMAA appeal guide.
Congress specifically designed the Married Filing Separately brackets to discourage high-income couples from using this status to avoid IRMAA. For 2026, a single filer must have income above $109,000 to pay IRMAA. But if you're married and file separately and live with your spouse at any point during the year, IRMAA kicks in at $109,001 — and immediately jumps to the 4th bracket ($446.50/mo). There is no equivalent of the 2nd or 3rd bracket for married-filing-separately. Only beneficiaries who were legally separated or lived apart the entire year may avoid this penalty structure.
Yes. A Roth IRA conversion adds the converted amount to your taxable income for the year, which can push your MAGI into a higher IRMAA bracket — with effects felt two years later. For example, a $50,000 Roth conversion in 2024 will be counted in your 2024 MAGI and could affect your 2026 IRMAA. Many financial planners recommend "IRMAA-aware" Roth conversion strategies that keep annual income just below bracket thresholds. Use this calculator to model the impact of different income levels.
Yes, IRMAA is redetermined every year by Social Security, based on IRS data from two years prior. So your 2026 IRMAA is based on 2024 income, your 2027 IRMAA will be based on 2025 income, and so on. If your income changes, your IRMAA will automatically adjust the following cycle. You do not need to apply for a lower IRMAA if your income naturally decreased — Social Security will update it automatically using your next filed tax return.
Disclaimer: MedicareBudget provides Medicare cost calculators and educational information for informational purposes only. This is not medical advice, legal advice, or a substitute for licensed professional guidance. Medicare premiums, deductibles, and program details change annually — always verify current figures at Medicare.gov or call 1-800-MEDICARE (1-800-633-4227). Contact: [email protected]