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.
Reviewed by Joshua H. Pannell, Licensed Insurance Agent (SC license #400481) ·
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 comparing your options?
Currently we represent 41 organizations which offer 397 products in your area. You can always contact Medicare.gov or 1-800-MEDICARE for help with plan choices.
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.
Currently we represent 41 organizations which offer 397 products in your area. You can always contact Medicare.gov or 1-800-MEDICARE for help with plan choices.