IRMAA Income Brackets — 2026
The Income-Related Monthly Adjustment Amount (IRMAA) is an additional charge added to Medicare Part B and Part D premiums for beneficiaries with higher incomes. IRMAA is based on your Modified Adjusted Gross Income (MAGI) from two years prior — so 2026 IRMAA is based on your 2024 tax return.
Two-Year Lookback: Medicare uses your income from 2 years ago to determine your current premiums. If your income has dropped significantly (due to retirement, divorce, death of a spouse, etc.), you can request a reconsideration by filing SSA Form SSA-44 with the Social Security Administration.
2026 IRMAA Brackets
| Tier | Single / Head of Household | Married Filing Jointly | Part B Monthly | Part D Surcharge |
|---|---|---|---|---|
| Standard premium | $0 – $106,000 | $0 – $212,000 | $185.00 | $0.00 |
| Tier 1 | $106,000 – $133,000 | $212,000 – $266,000 | $259.00 | $13.70 |
| Tier 2 | $133,000 – $167,000 | $266,000 – $334,000 | $370.00 | $35.30 |
| Tier 3 | $167,000 – $200,000 | $334,000 – $400,000 | $480.90 | $57.00 |
| Tier 4 | $200,000 – $500,000 | $400,000 – $750,000 | $591.90 | $78.60 |
| Tier 5 | Over $500,000 | Over $750,000 | $628.90 | $85.80 |
Source: Centers for Medicare & Medicaid Services, "Medicare Premiums: Rules for Higher-Income Beneficiaries." cms.gov. 2026 figures.
Example: IRMAA Impact
A single filer with 2024 MAGI of $150,000 falls into Tier 2.
- Part B premium: $370.00/month (vs. $185.00 standard)
- Part D surcharge: $35.30/month (added to plan premium)
- Total annual IRMAA cost: ($370.00 − $185.00 + $35.30) × 12 = $2,643.60 extra per year