What Is IRMAA?
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge that higher-income Medicare beneficiaries pay on top of their standard Part B and Part D premiums. It is determined by the Social Security Administration based on your Modified Adjusted Gross Income (MAGI) from 2 years prior — so 2026 IRMAA is based on your 2024 tax return.
2026 IRMAA Brackets — Single Filer
Based on 2024 MAGI · Married filing separately uses same thresholds
| 2024 MAGI (Single) | Part B Premium | Part B IRMAA | Part D IRMAA | Total Monthly Cost* |
|---|---|---|---|---|
| $109,000 or less | $202.90 | $0 | $0 | $202.90 + plan |
| $109,001 – $137,000 | $284.10 | +$81.20 | +$14.50 | $298.60 + plan |
| $137,001 – $163,000 | $365.30 | +$162.40 | +$37.50 | $402.80 + plan |
| $163,001 – $183,000 | $446.50 | +$243.60 | +$60.40 | $506.90 + plan |
| $183,001 – $500,000 | $527.70 | +$324.80 | +$83.40 | $611.10 + plan |
| Over $500,000 | $608.90 | +$406.00 | +$91.00 | $699.90 + plan |
*Total = Part B premium + Part D IRMAA surcharge. Add your actual Part D plan premium for full monthly cost.
2026 IRMAA Brackets — Married Filing Jointly
Based on combined 2024 MAGI · Each spouse pays their own premium
| 2024 MAGI (Joint) | Part B Premium (each) | Part B IRMAA | Part D IRMAA | Total Monthly (each)* |
|---|---|---|---|---|
| $218,000 or less | $202.90 | $0 | $0 | $202.90 + plan |
| $218,001 – $274,000 | $284.10 | +$81.20 | +$14.50 | $298.60 + plan |
| $274,001 – $326,000 | $365.30 | +$162.40 | +$37.50 | $402.80 + plan |
| $326,001 – $366,000 | $446.50 | +$243.60 | +$60.40 | $506.90 + plan |
| $366,001 – $750,000 | $527.70 | +$324.80 | +$83.40 | $611.10 + plan |
| Over $750,000 | $608.90 | +$406.00 | +$91.00 | $699.90 + plan |
*Each Medicare-eligible spouse pays their own premium separately. A couple both on Medicare in the highest bracket would pay $1,399.80/month combined (before adding Part D plan premiums).
2026 IRMAA Brackets — Married Filing Separately
Based on individual 2024 MAGI · Only 3 tiers apply — thresholds are narrower
| 2024 MAGI (Separately) | Part B Premium | Part B IRMAA | Part D IRMAA | Total Monthly* |
|---|---|---|---|---|
| $109,000 or less | $202.90 | $0 | $0 | $202.90 + plan |
| $109,001 – $163,000 | $446.50 | +$243.60 | +$60.40 | $506.90 + plan |
| Over $163,000 | $527.70 | +$324.80 | +$83.40 | $611.10 + plan |
*Total = Part B premium + Part D IRMAA surcharge (excluding Part D plan premium).
IRMAA Brackets: 2025 vs 2026 Comparison
IRMAA thresholds are adjusted annually for inflation. The 2026 thresholds increased slightly from 2025, meaning some beneficiaries may move out of IRMAA or into a lower tier.
| Tier | 2025 Threshold (Single) | 2026 Threshold (Single) | 2025 Part B Premium | 2026 Part B Premium |
|---|---|---|---|---|
| Standard | ≤$106,000 | ≤$109,000 | $185.00 | $202.90 |
| Tier 1 | $106,001–$133,000 | $109,001–$137,000 | $259.00 | $284.10 |
| Tier 2 | $133,001–$167,000 | $137,001–$163,000 | $370.00 | $365.30 |
| Tier 3 | $167,001–$200,000 | $163,001–$183,000 | $480.90 | $446.50 |
| Tier 4 | $200,001–$500,000 | $183,001–$500,000 | $591.90 | $527.70 |
| Tier 5 | >$500,000 | >$500,000 | $628.90 | $608.90 |
How IRMAA Is Determined
1. SSA Reviews Tax Data
Social Security reviews your 2024 federal tax return (MAGI) to determine if IRMAA applies for 2026.
2. You Receive a Notice
If IRMAA applies, SSA sends you an Initial Determination letter typically in November–December before the new year.
3. Premium Adjusted
Starting January 1, your Medicare premium is automatically adjusted. If you receive Social Security, it's deducted from your benefit.
What Is MAGI?
Modified Adjusted Gross Income (MAGI) for IRMAA purposes includes:
- Wages and salaries
- Self-employment income
- Capital gains and dividends
- Rental income
- Taxable Social Security benefits
- Tax-exempt interest income (e.g., municipal bonds)
- IRA and 401(k) distributions
- Pension and annuity income
How to Appeal IRMAA
If your income has decreased due to a life-changing event, you can request that Social Security use more recent income data to reduce your IRMAA. Qualifying life events include:
File SSA Form SSA-44 with your local Social Security office. Include documentation of the life event and your new, lower income. Complete IRMAA appeal guide →
Check Your IRMAA Surcharge
Enter your 2024 income to instantly see if IRMAA applies to you and what your 2026 Medicare premiums will be.
Use the IRMAA Calculator → Part B Premium Calculator