Guide · Medicare 2026
IRMAA brackets 2026
In 2026, Medicare adds IRMAA to your Part B and Part D premiums once your 2024 MAGI is over $109,000 on a single return or $218,000 on a joint return. Each bracket is a cliff: one dollar over a line puts you in the next bracket for the whole year.
| MAGI, single return | MAGI, joint return | Part B a month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | $81.20 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | $202.90 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | $324.60 | $60.40 |
| Over $205,000, under $500,000 | Over $410,000, under $750,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
Part B a month is the standard $202.90 premium plus the IRMAA. Part D IRMAA is added to whatever your drug plan charges. The amounts are per person: when both spouses are on Medicare, each pays them.
Get the 2027 brackets the day CMS publishes them
CMS sets the 2027 IRMAA amounts in November. They are the premiums your 2025 income sets, and the newest table any later year is estimated from. We send one email when the official table is out, and nothing after that. Only your address is kept.
IRMAA calculatorEnter a year’s MAGI and filing status to see the bracket it lands in and the surcharge for one or two people on Medicare.
Open the calculatorWhich year’s income sets 2026 IRMAA
Social Security uses your MAGI from the tax return for 2024, two years before the premium year. If the IRS does not have that return yet, it uses 2023 and corrects the amount once the 2024 return arrives. MAGI here is adjusted gross income plus tax-exempt interest: line 11 plus line 2a of Form 1040.
One dollar over a line
The brackets are not phased in. At $109,000 of MAGI on a single return you pay no IRMAA; at $109,001 you pay $81.20 more for Part B and $14.50 more for Part D every month, which is $1,148.40 for the year. On a joint return the same jump comes at $218,001, for each spouse on Medicare. Each higher line works the same way, up to $487.00 and $91.00 a month at $500,000 single or $750,000 joint.
Married, filing separately
If you are married, lived with your spouse at any time in the year and file a separate return, there are only three brackets: no IRMAA up to $109,000; above that and under $391,000, a surcharge of $446.30 for Part B and $83.30 for Part D a month; from $391,000, $487.00 and $91.00. Each surcharge is on top of the standard premium.
Income you add in 2026 shows up in 2028
The same two-year lag runs forward. IRA withdrawals, Roth conversions and capital gains you realize in 2026 go into your 2026 MAGI, which sets your 2028 premiums. The Roth conversion calculator can stop a conversion at the first IRMAA line, and the conversion deadline for 2026 is December 31.
If your income has dropped
If your income fell after a marriage, divorce, the death of a spouse, retirement or fewer hours, the loss of income-producing property or pension income, or an employer settlement, you can ask Social Security to use a more recent year on Form SSA-44. You can send it with your signed tax return for that year, or with an estimate that Social Security later checks against the IRS. The IRMAA appeal guide lists the evidence each event needs.
The 2027 amounts come out in the fall: IRMAA brackets 2027 explains how they are set and when CMS publishes them.
Calculations, not tax, legal or investment advice.
Sources
The brackets and amounts above come from the same table as the IRMAA calculator, published by CMS on November 14, 2025. The married-filing-separately amounts are from the same fact sheet.
Tables and sources
- CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)Part B and Part D income-related monthly adjustment amounts; set from MAGI two tax years earlier · 2026 · www.cms.gov
- 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B(i)(4)(B) taxable year used; (i)(5) inflation adjustment, rounding to $1,000, $500,000 tier indexed after 2027 · 2024 · www.govinfo.gov
- SSA-44, Medicare Income-Related Monthly Adjustment Amount, Life-Changing EventLife-changing events: marriage, divorce, death of a spouse, work stoppage or reduction, loss of income-producing property or pension income, employer settlement · 2026 · www.ssa.gov
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