IRMAA Brackets 2026: Medicare Part B and Part D Surcharge Calculator
The IRMAA brackets for 2026 start at modified adjusted gross income (MAGI) above $109,000 for individual tax filers and above $218,000 for joint filers. IRMAA adds $81.20 to $487.00 a month to the $202.90 standard Part B premium, plus $14.50 to $91.00 a month for Part D. These 2026 amounts generally use your 2024 tax return. CMS has not published the 2027 IRMAA brackets yet.
Figures checked November 2026 against CMS and SSA.
2026 IRMAA Calculator
Single, head of household, qualifying surviving spouse, or filing separately and lived apart all year.
Your bracket
IRMAA tier 2
Part B per month
$405.80
Part D surcharge per month
$37.50
Total for 2026
$5,319.60
IRMAA adds $240.40 a month, or $2,884.80 over the year, compared with the standard premium.
Distance to the next bracket: $21,000 of MAGI. The next bracket starts above $171,000 and has a Part B premium of $527.50 and a Part D surcharge of $60.40.
One person, full Part B coverage. The total adds up 12 months of Part B plus the Part D surcharge. It leaves out your Part D plan premium, which depends on your plan, and any late enrollment penalty. If both spouses have Medicare, each one has their own premium.
IRMAA Chart 2026: Part B and Part D by Income
This table is for people who file as single, head of household, or qualifying surviving spouse, and for married people who file jointly. It also covers people who file separately but lived apart from their spouse for the whole tax year; they use the individual column. Part B amounts are for full Part B coverage. The Part D surcharge comes on top of your drug plan premium.
Swipe the table sideways to see all columns.
| MAGI, individual return | MAGI, joint return | Total Part B per month | Part D surcharge per month | Extra per year, per person |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | $14.50 | $1,148.40 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | $37.50 | $2,884.80 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | $60.40 | $4,620.00 |
| Above $205,000 and under $500,000 | Above $410,000 and under $750,000 | $649.20 | $83.30 | $6,355.20 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 | $6,936.00 |
Source: CMS fact sheet of November 14, 2025. Extra per year is our math: the Part B surcharge plus the Part D surcharge, times 12.
Married Filing Separately: 2026 IRMAA
If you are married, file a separate return, and lived with your spouse at any time during the tax year, this shorter table applies.
| MAGI, separate return | Total Part B per month | Part D surcharge per month | Extra per year, per person |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 |
| Above $109,000 and under $391,000 | $649.20 | $83.30 | $6,355.20 |
| $391,000 or more | $689.90 | $91.00 | $6,936.00 |
The brackets work as steps. One dollar over a line moves you to the full amount of the next bracket for the whole year.
IRMAA Brackets 2027
CMS has not published the 2027 IRMAA brackets as of November 5, 2026, so this page shows no 2027 amounts and no estimates. The notice normally comes out in the fall: the 2026 figures were released on November 14, 2025, and the 2025 figures on November 8, 2024. When CMS publishes them, we will add the 2027 table here.
The income year is already known. The 2027 brackets will generally use MAGI from your 2025 tax return, and the 2028 brackets will generally use your 2026 return.
| Premium year | Income year generally used | Tax return | Dollar amounts |
|---|---|---|---|
| 2026 | 2024 | Return filed in 2025 | Published |
| 2027 | 2025 | Return filed in 2026 | Not published yet |
| 2028 | 2026 | Return filed in 2027 | Not published yet |
Where the First IRMAA Bracket Started in Past Years
| Premium year | Married filing jointly | All other filing statuses |
|---|---|---|
| 2023 | $194,000 | $97,000 |
| 2024 | $206,000 | $103,000 |
| 2025 | $212,000 | $106,000 |
| 2026 | $218,000 | $109,000 |
What Is IRMAA and How Does It Work?
IRMAA stands for income-related monthly adjustment amount. If your income is above the first line, you pay the standard premium plus this extra amount. CMS says the adjustments affect roughly 8% of people with Part B and about the same share of people with Part D.
Your income from two years earlier
SSA uses the most recent tax information the IRS can provide. That is generally the return from two years before the premium year, and not more than three years before. So your 2026 premium generally depends on your 2024 return, even if your income has since dropped.
What MAGI means for IRMAA
For IRMAA, MAGI is adjusted gross income (line 11 of Form 1040) plus tax-exempt interest (line 2a of Form 1040). This is a Medicare definition. Other tax rules use different versions of MAGI.
It applies per person
The amounts in the tables are for one person. A married couple on a joint return is measured against the joint column. If both have Medicare, each spouse pays their own premium at that level, so the household cost is twice the figure shown.
What raises MAGI
Income that lands in your adjusted gross income counts. That includes the taxable part of a Roth conversion and of traditional IRA or 401(k) withdrawals, along with required minimum distributions. To see those amounts, use the Roth conversion calculator and the RMD calculator. A tax professional can show how a specific amount affects your return.
Life-Changing Events and Form SSA-44
If a life-changing event caused a significant drop in your income, you can ask SSA to make a new decision using a more recent tax year. "Significant" means the drop lowers or removes your IRMAA. SSA recognizes eight events:
- Death of a spouse
- Marriage
- Divorce or annulment
- Work reduction
- Work stoppage
- Loss of income-producing property
- Loss of employer pension
- Receipt of a settlement payment from a current or former employer
Form SSA-44 is the optional form for this, or you can make the request by contacting SSA. You provide your MAGI for the more recent year. If you have not filed that return yet, you can give an estimate. The list is exclusive: higher medical bills, ordinary loss of dividends, and voluntary sale of income-producing property do not qualify. One-time income such as capital gains from selling property, cashing bonds, or converting an IRA does not qualify either.
IRMAA appeal: Form SSA-561-U2
A life-changing event request is different from an appeal. If you think the decision is wrong, for example because the tax information was wrong or an amended return changes it, you can file a Request for Reconsideration on Form SSA-561-U2. The deadline is generally 60 days after you receive the notice, and SSA treats the notice as received 5 days after its date unless you show otherwise. You can file both a new decision request and an appeal at the same time if you are inside the appeal period.
IRMAA Frequently Asked Questions
What is IRMAA?▼
IRMAA stands for income-related monthly adjustment amount. It is an extra amount people with higher income pay on top of their Medicare Part B premium and their Part D drug coverage premium. The Social Security Administration decides whether you owe it. CMS says it affects roughly 8% of people with Part B.
What are the IRMAA brackets for 2026?▼
For 2026, IRMAA starts when MAGI is above $109,000 for individual filers or above $218,000 for joint filers. The Part B premium steps from $202.90 to $284.10, $405.80, $527.50, $649.20, and $689.90 a month. The Part D surcharge steps from $14.50 to $91.00 a month. Married people who file separately and lived with their spouse at any time in the year have a separate, shorter table.
What are the IRMAA brackets for 2027?▼
As of November 5, 2026, CMS has not published the 2027 IRMAA brackets. The 2026 figures came out on November 14, 2025, and the 2025 figures on November 8, 2024. The 2027 brackets will generally use MAGI from your 2025 tax return. We do not publish estimates.
What year's income is used for IRMAA?▼
Generally your tax return from two years before the premium year, so 2026 premiums use 2024 income. If that return is not available, SSA can use the return from three years before. If a life-changing event lowered your income, you can ask SSA to use a more recent year.
What counts as MAGI for IRMAA?▼
For IRMAA, MAGI is your adjusted gross income (line 11 of Form 1040) plus tax-exempt interest (line 2a of Form 1040). Tax-exempt interest, such as interest on municipal bonds, counts even though it is not taxed.
Is IRMAA per person or per couple?▼
The premium amounts are per person. On a joint return, the couple's MAGI is compared with the joint brackets. If both spouses have Medicare, each pays their own premium at that level. If only one spouse has Medicare, only that spouse pays.
Does IRMAA apply to Medicare Advantage?▼
Yes. People in a Medicare Advantage plan still have Part B, so IRMAA can apply. SSA's rules cover Part B, Medicare Advantage plans with drug coverage, and stand-alone drug plans.
How do I pay IRMAA?▼
SSA generally withholds Part B premiums and the Part D surcharge from your Social Security payment. If the payment is not large enough, or you do not get one, you are generally billed. Different steps apply to Railroad Retirement and federal annuity payments. The Part D surcharge is separate from the premium you pay your plan.
What is the IRMAA appeal form?▼
It depends on your reason. Form SSA-44 reports a life-changing event that reduced your income. Form SSA-561-U2 is a Request for Reconsideration if you disagree with the decision, and it is generally due within 60 days of receiving your notice. SSA treats a notice as received 5 days after its date unless you show otherwise.
Does a Roth conversion count toward IRMAA?▼
Yes. Converted amounts that are taxable raise your adjusted gross income, and so your MAGI for that year. SSA specifically lists the conversion of an IRA as a one-time income event that does not count as a life-changing event.
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Take the 60-second quizSources & References
- CMS: 2026 Medicare Parts A & B Premiums and Deductibles (Nov. 14, 2025)
- CMS: 2025 Medicare Parts A & B Premiums and Deductibles (Nov. 8, 2024)
- Medicare.gov: Medicare costs
- Medicare.gov: How income affects your Medicare drug coverage premiums
- SSA POMS HI 01101.001: Description of IRMAA
- SSA POMS HI 01101.010: Modified Adjusted Gross Income
- SSA POMS HI 01101.020: IRMAA Sliding Scale Tables
- SSA POMS HI 01120.005: Life Changing Events
- SSA POMS HI 01120.001: New Initial Determinations on IRMAA
- SSA POMS HI 01140.001: Appealing an IRMAA determination
- SSA POMS HI 01140.005: The Reconsideration Process for IRMAA
- SSA: Request to lower an IRMAA
- SSA: Form SSA-44
- eCFR: 20 CFR 418.1115, MAGI ranges by filing status
Last verified: November 5, 2026
This page explains how the rules work and is not tax, legal, or Medicare advice. SSA decides your IRMAA and your notice shows your actual amounts.