IRMAA in 2026: the income brackets for Part B and Part D surcharges
The 2026 IRMAA brackets for single and joint filers, how the two-year lookback works, the cliff effect, and how to appeal after a life-changing event.
If your income is above a threshold, Medicare charges you more for Part B and Part D. The surcharge is called the Income-Related Monthly Adjustment Amount, or IRMAA. It is based on your modified adjusted gross income (MAGI) from your tax return two years earlier: 2026 premiums use 2024 income.
The 2026 brackets
| Single filer MAGI | Joint filer MAGI | Part B monthly premium | Part D surcharge added |
|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | $0.00 |
| $109,000 to $137,000 | $218,000 to $274,000 | $284.10 | $14.50 |
| $137,000 to $171,000 | $274,000 to $342,000 | $405.80 | $37.50 |
| $171,000 to $205,000 | $342,000 to $410,000 | $527.50 | $60.40 |
| $205,000 to $500,000 | $410,000 to $750,000 | $649.20 | $83.30 |
| $500,000 and above | $750,000 and above | $689.90 | $91.00 |
The cliff
IRMAA is not phased in. Earning one dollar over a threshold puts you in the higher tier for the whole year. A single filer at $109,001 pays $1,148 more per year (Part B plus Part D) than someone at $109,000. For a couple both on Medicare, double it.
That makes timing income matter: Roth conversions, capital gains, and large IRA withdrawals in a single year can push you over a line two years later.
Life-changing events
You can ask Social Security to use more recent income if it dropped because of a qualifying event: retirement or reduced work, marriage, divorce, death of a spouse, loss of income-producing property, or loss of a pension. File form SSA-44 with proof. Many new retirees should do this in their first Medicare year, because their premium is based on their last full working year.
Planning moves
- Watch MAGI in the years from 63 onward, because they set your premiums from 65.
- Spread Roth conversions to stay under a threshold.
- Qualified charitable distributions from an IRA after 70½ are excluded from MAGI.
- Tax-exempt interest is added back in the MAGI calculation, so municipal bonds do not avoid IRMAA.
Part D IRMAA applies even if you have drug coverage through Medicare Advantage. For the drug side of costs, see the 2026 Part D cap explained.
Questions people ask
What year's income sets my 2026 IRMAA?
Your 2024 tax return, two years earlier.
Can I appeal IRMAA?
Yes, with form SSA-44 if income fell after a qualifying life-changing event.
Does IRMAA apply to Medigap premiums?
No, only to Part B and Part D (including drug coverage in Medicare Advantage).
Is IRMAA charged per person?
Yes. Each spouse on Medicare pays their own surcharge.
Independent educational site. Not affiliated with or endorsed by the U.S. government, the federal Medicare program, or any insurance company. Figures are 2026 amounts published by CMS unless noted; check Medicare.gov for your situation.