What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra amount that higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums.
Social Security determines your IRMAA based on your Modified Adjusted Gross Income (MAGI) from your tax return filed 2 years ago. For 2026, IRMAA is based on your 2024 tax return.
The 2-Year Lookback
Social Security uses your tax return from 2 years ago to determine your IRMAA. This means:
- • Your 2026 Medicare premiums are based on your 2024 MAGI
- • If your income was high in 2024 but dropped since then, you may still owe IRMAA in 2026 based on your 2024 return
- • If you had a life-changing event (retirement, divorce, death of spouse), you may be able to appeal
💡 Life-Changing Events May Allow an Appeal
If your income dropped significantly due to a life-changing event (retirement, reduced work hours, divorce, death of spouse, loss of income-producing property), you can request a new determination using your more recent income. File SSA Form SSA-44.
2026 IRMAA Thresholds — Individual & Joint
Based on 2024 MAGI. Thresholds are adjusted annually by CMS.
| Individual MAGI (2024) | Joint MAGI (2024) | Part B Premium | Part D Surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90/mo | $0 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10/mo | +$14.50/mo |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80/mo | +$37.50/mo |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50/mo | +$60.40/mo |
| Above $205,000 and less than $500,000 | Above $410,000 and less than $750,000 | $649.20/mo | +$83.30/mo |
| $500,000 or above | $750,000 or above | $689.90/mo | +$91.00/mo |
Source: CMS.gov. 2026 figures. The first row (standard premium) applies to most beneficiaries.
2026 IRMAA — Married Filing Separately
Married beneficiaries who file taxes separately face a compressed threshold structure — the surcharge jumps much faster.
| Married Filing Separately — 2024 MAGI | Part B Premium | Part D Surcharge |
|---|---|---|
| $109,000 or less | $202.90/mo | $0 |
| Above $109,000 and less than $391,000 | $649.20/mo | +$83.30/mo |
| $391,000 or above | $689.90/mo | +$91.00/mo |
⚠️ Warning for Married Filers
If you are married and file taxes separately, your IRMAA threshold jumps from $109,000 directly to the second-highest tier — a significant penalty. Consult a tax advisor before choosing your filing status.
2026 IRMAA Checker (Educational Estimate)
Enter your 2024 MAGI to estimate your 2026 IRMAA. This is an educational estimate only — Social Security determines your actual amount.