Official CMS Data — Based on 2024 Income

IRMAA Brackets 2026

Income-Related Monthly Adjustment Amounts for Medicare Part B and Part D in 2026. Includes all 3 filing status tables and year-over-year comparison.

$202.90
Base Part B Premium
$608.90
Maximum Part B Premium
$109K
IRMAA Starts (Single)

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 Thresholds: IRMAA applies if your 2024 income exceeded $109,000 (single or married filing separately) or $218,000 (married filing jointly).

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

Warning: Filing separately typically results in significantly higher IRMAA surcharges. At income over $163,000, you jump directly to Tier 4 ($527.70/month) rather than Tier 5 for single filers. If your combined income is under $218,000, filing jointly usually saves money.
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
Note on Roth conversions: Converting a traditional IRA to a Roth IRA increases your MAGI for that year, potentially triggering IRMAA two years later. Consider spreading conversions across multiple years to stay below IRMAA thresholds.

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:

Retirement or stopping work
Death of a spouse
Divorce or annulment
Loss of pension income
Loss of employer income
Loss of income-producing property

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

Frequently Asked Questions About IRMAA

For single filers, the 2026 IRMAA brackets based on 2024 income are: Standard (≤$109,000): $202.90/mo; Tier 1 ($109,001–$137,000): $284.10/mo; Tier 2 ($137,001–$163,000): $365.30/mo; Tier 3 ($163,001–$183,000): $446.50/mo; Tier 4 ($183,001–$500,000): $527.70/mo; Tier 5 (>$500,000): $608.90/mo. Use the table switcher above for married filing jointly or separately brackets.

IRMAA is based on your Modified Adjusted Gross Income (MAGI), which is your Adjusted Gross Income (AGI) plus tax-exempt interest income (such as municipal bond interest). It is not based on gross income. You can find your MAGI by taking line 11 of Form 1040 and adding any tax-exempt interest from line 2a.

If you retired in 2024 or 2025 and your income has dropped significantly, you may be paying IRMAA based on your higher pre-retirement income. You can file Form SSA-44 to request that Social Security use your more recent, lower income. Retirement is a qualifying life event for an IRMAA appeal. Learn how to appeal →

Yes. If you have Medicare Advantage (Part C), you still pay the Part B premium (including IRMAA), and if your Advantage plan includes drug coverage, you also pay any Part D IRMAA. The IRMAA surcharge goes to Medicare — not to your Advantage plan — regardless of whether you're in Original Medicare or a Medicare Advantage plan.

Yes. Each spouse pays their own Medicare premium separately. If your joint income exceeds the married filing jointly thresholds, both spouses pay the higher premium if both are enrolled in Medicare Part B. For example, a couple with $280,000 joint income both pay $365.30/month for Part B — $730.60/month total between them.

IRMAA is redetermined every year based on your income from 2 years prior. If you had a one-time high-income year (e.g., a large capital gain in 2024), you'll pay IRMAA in 2026, but if your 2025 income is lower, your 2027 premium should return to the standard level. IRMAA is not permanent — it changes year to year as income changes.

IRMAA Tools & Resources

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]
Official 2026 CMS Data 🔒 No Personal Info Required 🆓 Free to Use 📅 Updated November 2025