IRMAA: Medicare's income-related surcharge
Higher income, higher premiums. Based on a tax return from two years ago.
The income-related monthly adjustment amount (IRMAA) is an extra charge on the Part B and Part D premiums for people with higher incomes. It applies to about 8% of people with Part B.
Social Security decides it using your modified adjusted gross income (MAGI) from your tax return two years earlier, so 2026 premiums are based on your 2024 income.
2026 IRMAA brackets
Monthly amounts in 2026, by 2024 MAGI. The Part D surcharge is added to your drug plan's premium.
- $109,000 or less (single) or $218,000 or less (joint): Part B $202.90 a month; Part D surcharge $0.00 a month
- $109,001 to $137,000 (single) or $218,001 to $274,000 (joint): Part B $284.10 a month; Part D surcharge $14.50 a month
- $137,001 to $171,000 (single) or $274,001 to $342,000 (joint): Part B $405.80 a month; Part D surcharge $37.50 a month
- $171,001 to $205,000 (single) or $342,001 to $410,000 (joint): Part B $527.50 a month; Part D surcharge $60.40 a month
- $205,001 to $499,999 (single) or $410,001 to $749,999 (joint): Part B $649.20 a month; Part D surcharge $83.30 a month
- $500,000 or more (single) or $750,000 or more (joint): Part B $689.90 a month; Part D surcharge $91.00 a month
Married filing separately
If you're married, lived with your spouse at any time during the year, and filed separately, the brackets are narrower:
- $109,000 or less: Part B $202.90 a month; Part D surcharge $0.00 a month
- $109,001 to $390,999: Part B $649.20 a month; Part D surcharge $83.30 a month
- $391,000 or more: Part B $689.90 a month; Part D surcharge $91.00 a month
What counts as income
MAGI for IRMAA is your adjusted gross income plus tax-exempt interest. Large one-time income, such as a Roth conversion, a big capital gain or selling a business, can push you into a higher bracket two years later. Planning the timing of such income is one of the few ways to manage IRMAA.
If your income has dropped
If a life-changing event such as retirement, a reduction in work hours, marriage, divorce or the death of a spouse lowered your income, you can ask Social Security to use a more recent year with form SSA-44. If the tax information Social Security used is wrong, or you filed an amended return, contact them too.
Common questions
Social Security sends a letter explaining the amount and the income it used. It also explains how to appeal.
Yes. You pay the Part B IRMAA regardless of how you get your Medicare, and the Part D IRMAA if your plan includes drug coverage.
No. It's recalculated every year from your most recent tax information, so it can go up, down or away.
Want help with your own choices?
Every state runs a State Health Insurance Assistance Program (SHIP) with trained counselors who give free, unbiased Medicare help and do not sell plans. Find yours on our Medicare by state pages, or call Medicare at 1-800-MEDICARE (1-800-633-4227) (TTY 1-877-486-2048, 24 hours a day, 7 days a week).
Planning the rest of your coverage in retirement? We can help with life insurance later in life and final expense coverage.
Sources
- 2026 Medicare Parts A & B Premiums and Deductibles, Centers for Medicare & Medicaid Services. Checked September 29, 2026.
- Medicare costs, Medicare.gov. Checked September 29, 2026.
- Request to lower an income-related monthly adjustment amount, Social Security Administration. Checked September 29, 2026.
General information about the federal Medicare program, not advice about your situation. Figures are for 2026 unless stated and change every year; last reviewed September 29, 2026. Quote My Policy is a private company. Not connected with or endorsed by the United States government or the federal Medicare program.
Quote My Policy does not sell Medicare plans on this site. For plan-specific help, contact Medicare at 1-800-MEDICARE (1-800-633-4227) (TTY 1-877-486-2048, 24 hours a day, 7 days a week) or your State Health Insurance Assistance Program.