PlanWise

What is Medicare IRMAA?

By PlanWise Editorial · 2026-06-14

In short: IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to Medicare Part B and Part D premiums for higher earners. Your 2026 IRMAA is based on your 2024 MAGI: at or below $109,000 single / $218,000 joint you pay only the standard $202.90 Part B premium, and surcharges rise in tiers above that. This is general information, not financial advice.

IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to your Medicare Part B and Part D premiums if your income is above a threshold. Your 2026 IRMAA is based on your 2024 Modified Adjusted Gross Income (MAGI). At or below $109,000 (single) or $218,000 (married filing jointly) you pay only the standard 2026 Part B premium of $202.90/month with no Part D surcharge; above those amounts, surcharges rise in five tiers. This is general information, not financial advice — confirm your determination with Social Security.

How IRMAA is calculated

Medicare looks at your MAGI — your adjusted gross income plus any tax-exempt interest — from your tax return two years earlier. So 2026 surcharges use your 2024 return. Crossing a threshold by even one dollar moves you into the next tier; IRMAA is a “cliff,” not a gradual phase-in.

The 2026 IRMAA brackets

The thresholds below are the same for Part B and Part D. The Part B figure is the total monthly premium; the Part D figure is the surcharge added to whatever your drug plan charges.

2024 MAGI (single)2024 MAGI (joint)2026 Part B premium/mo2026 Part D surcharge/mo
≤ $109,000≤ $218,000$202.90$0.00
$109,001–$137,000$218,001–$274,000$284.10$14.50
$137,001–$171,000$274,001–$342,000$405.80$37.50
$171,001–$205,000$342,001–$410,000$527.50$60.40
$205,001–$499,999$410,001–$749,999$649.20$83.30
≥ $500,000≥ $750,000$689.90$91.00

Figures reflect CMS’s 2026 Medicare premium announcement. The standard 2026 Part B premium is $202.90. Married-filing-separately uses different thresholds. Find your tier instantly with our Medicare IRMAA calculator.

What IRMAA costs over a year

Because IRMAA is charged per person per month, it adds up. A single filer in the first tier pays an extra $81.20 (Part B) + $14.50 (Part D) = $95.70/month, or about $1,148 a year more than the standard premium. A couple both in the top tier pay roughly $13,900 in surcharges between them annually.

How to reduce or appeal IRMAA

The two-year lookback in practice

Because IRMAA uses income from two years prior, a single high-income year can raise your Medicare premiums long after the money is gone. Common triggers include:

Planning these events with the IRMAA cliffs in mind — for example, spreading a Roth conversion across several years — can keep you under a threshold. Because the surcharge is a cliff, even being $1 over costs the full tier.

Life-changing events you can appeal

Form SSA-44 lets you ask Social Security to disregard the two-year-old return if one of these events reduced your income:

EventExamples
Work stoppage or reductionRetirement, cutting back hours
Marriage / divorce / deathMarriage, divorce, or death of a spouse
Loss of income propertyLoss of pension or income-producing property
SettlementEmployer settlement or pension restructuring

Attach evidence (such as a retirement letter or amended tax return) and Social Security can recalculate your tier using the more recent, lower-income year.

IRMAA vs. the standard premium

Most beneficiaries pay only the standard premium. IRMAA affects a minority of higher-income enrollees, but for them it can more than triple the Part B premium. It is recalculated every year from a fresh two-year-old return, so your tier can rise or fall annually as your income changes — it is not a permanent label.

When and how you pay IRMAA

Social Security determines your IRMAA automatically from IRS data and sends a notice before the year begins. If you already receive Social Security, the Part B premium plus any IRMAA is deducted from your benefit. The Part D IRMAA, however, is billed separately — even though your drug plan premium is paid to a private insurer, the Part D surcharge is paid to Medicare. New enrollees and those not yet drawing Social Security are billed directly each quarter.

If you disagree with the determination, you have two routes: file Form SSA-44 for a qualifying life-changing event, or request a formal reconsideration if you believe the underlying tax data is wrong (for example, an amended return that lowered your MAGI). Acting promptly matters, because surcharges are charged month by month while an appeal is pending.

The bottom line

IRMAA is an income-based Medicare surcharge set by your MAGI from two years prior. For 2026, it kicks in above $109,000 (single) / $218,000 (joint) and climbs through five tiers to $689.90 Part B plus $91.00 Part D per month. These are estimates and general information, not financial advice — verify with CMS and the Social Security Administration.

Frequently asked questions

What does IRMAA stand for?

Income-Related Monthly Adjustment Amount — an extra charge added to Medicare Part B and Part D premiums for beneficiaries with higher incomes.

What income year sets my 2026 IRMAA?

Your 2024 MAGI (adjusted gross income plus tax-exempt interest), because Medicare uses IRS data from two years prior.

What are the 2026 IRMAA thresholds?

The first surcharge tier starts above $109,000 (single) or $218,000 (married filing jointly); the top tier begins at $500,000 single / $750,000 joint.

Can I appeal IRMAA?

Yes. If a life-changing event such as retirement reduced your income, file Form SSA-44 to ask Social Security to use a more recent year.

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Last updated: 2026-06-14