2026 IRMAA brackets for Medicare Part B and Part D
IRMAA — the Income-Related Monthly Adjustment Amount — is an extra charge added to your Medicare Part B and Part D premiums when your income is above a set threshold. Here are the 2026 brackets, how Social Security decides which one you land in, and what to do if your income has since dropped.
Most people pay only the standard Part B premium. If your modified adjusted gross income (MAGI) is above the first threshold, Social Security adds a surcharge to both your Part B premium and your Part D premium. The Part D surcharge applies whether your drug coverage comes from a standalone Part D plan or is built into a Medicare Advantage plan.
IRMAA is a cliff, not a phase-in. One dollar over a threshold moves you into the next bracket for the entire year, so it is worth knowing exactly where the lines fall before you take a large distribution, sell property, or convert a traditional IRA to a Roth.
MAGI = your adjusted gross income plus any tax-exempt interest
Surcharges are billed monthly and usually deducted from your Social Security check
Each spouse on Medicare pays their own surcharge, so a married couple pays it twice
The determination is made every year, so a one-time income spike affects one year only
Which tax return Social Security uses
Your 2026 IRMAA is based on the most recent tax return the IRS has provided to Social Security — normally your 2024 return, filed in 2025. That two-year lookback is why so many newly retired people are surprised: the income being measured is from a year when they were still working.
If you disagree with the bracket you were placed in, Social Security mails a notice each fall explaining your right to respond. You can either report a more recent, lower tax year or request a new determination after a qualifying life-changing event.
2026 IRMAA brackets and monthly surcharges
The table below shows the 2026 income thresholds based on your 2024 MAGI, with the total monthly Part B premium and the Part D amount added on top of whatever your drug plan charges.
Amounts reflect the CMS 2026 Medicare Part B and Part D IRMAA figures. Standard Part B premium: $202.90 per month.
2024 MAGI — individual
2024 MAGI — married filing jointly
Total monthly Part B
Part D surcharge
$109,000 or less
$218,000 or less
$202.90
$0.00
Above $109,000 up to $137,000
Above $218,000 up to $274,000
$284.10
$14.50
Above $137,000 up to $171,000
Above $274,000 up to $342,000
$405.90
$37.50
Above $171,000 up to $205,000
Above $342,000 up to $410,000
$527.70
$60.40
Above $205,000 up to $500,000
Above $410,000 up to $750,000
$649.50
$83.30
$500,000 or more
$750,000 or more
$690.10
$91.00
Married filing separately
If you are married but filed separately and lived with your spouse at any point during the year, a compressed two-bracket schedule applies instead. In 2026, MAGI of $109,000 or less keeps you at the standard premium, MAGI above $109,000 up to $137,000 places you in the second-highest bracket, and MAGI above $137,000 places you in the top bracket.
How to appeal after a life-changing event
If your income has dropped since the tax year Social Security used, you can ask for a new determination with Form SSA-44. You will need documentation such as a signed statement from your employer, a pension award letter, or a more recent tax return.
Retirement or reduced work hours
Marriage, divorce or annulment, or death of a spouse
Loss of income-producing property from a disaster or other event outside your control
Loss or reduction of a pension
Employer settlement payment due to closure or bankruptcy
Planning around the brackets
Because IRMAA is decided two years in advance, the planning happens now. Timing Roth conversions across multiple years, harvesting capital gains carefully, using qualified charitable distributions from an IRA after 70½, and coordinating the year you claim Social Security can all keep you under a threshold.
Mission Medical is an independent, licensed insurance agency in Lakewood, Ohio serving Cuyahoga, Lake, Summit and Lorain counties. We are happy to look at where you fall in the 2026 brackets and how it interacts with your plan choice. Call 216-255-6868 — there is no cost for the review.
This page is general information and is not tax advice. Confirm your own numbers with your tax professional and with Social Security.