IRMAA brackets for 2026 determine which people on Medicare pay an income-related extra charge on top of their Part B and Part D premiums. Yes, people with higher incomes will pay more for Medicare B and D. The Social Security Administration uses your 2024 tax return to determine the extra amount you might owe. Below is a plain-English guide to who pays the surcharge, the 2026 income tiers, and what you can do about it. (For the broader picture of all the changes in Medicare this year, see our roundup of 10 big Medicare changes for 2026.)
What is IRMAA and How is it Calculated?
IRMAA stands for the Income-Related Monthly Adjustment Amount. It’s an extra charge that gets added to your Medicare Part B premium and your Medicare Part D premium when your modified adjusted gross income (MAGI) is above a certain threshold. The standard Part B premium for 2026 is $202.90; anyone subject to IRMAA pays that plus the surcharge for their income bracket.
Two details trip up most people:
- It uses two-year-old tax data. Your 2026 IRMAA is based on the MAGI reported on your 2024 federal tax return — the most recent return Social Security has on file from the IRS.
- It’s a cliff, not a phase-in. If you are higher than the annual threshold by even a dollar, the full surcharge for that bracket applies for the year.
The Social Security Administration notifies affected beneficiaries by mail each fall. If you’ve received an IRMAA letter, that determination governs your premium for the entire calendar year unless you successfully appeal. Please do not contact Senior65.com for specifics on your IRMAA amount. We can help you with Medigap but, unfortunately, not your tax related fees.
2026 IRMAA Brackets for Medicare Part B
The Part B IRMAA surcharge is added to the standard Part B premium. There are five surcharge tiers above the base, with separate thresholds for individual filers, joint filers, and married-filing-separately filers.
| Your 2024 MAGI (Individual) | Your 2024 MAGI (Joint) | 2026 Part B Surcharge (Monthly) | Total 2026 Part B Premium |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | Standard premium only |
| $109,001 – $137,000 | $218,001 – $274,000 | +$81.20 | Standard + $81.20 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$202.90 | Standard + $202.90 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$324.70 | Standard + $324.70 |
| $205,001 – $500,000 | $410,001 – $750,000 | +$446.40 | Standard + $446.40 |
| $500,001 or more | $750,001 or more | +$487.00 | Standard + $487.00 |
For married couples who file separately and lived together during the tax year, the brackets compress sharply — anyone above $109,000 lands in one of the top two tiers. Source: CMS.gov Annual Medicare Premiums Fact Sheet.
2026 IRMAA Brackets for Medicare Part D
If you enroll in a stand-alone Part D drug plan or a Medicare Advantage plan that includes drug coverage, IRMAA applies separately. The Part D surcharge is added on top of whatever premium your individual plan charges, and it’s paid directly to Medicare rather than to the plan.
| Your 2024 MAGI (Individual) | Your 2024 MAGI (Joint) | 2026 Part D Surcharge (Monthly) |
|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | +$13.70 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$35.30 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$57.00 |
| $205,001 – $500,000 | $410,001 – $750,000 | +$78.60 |
| $500,001 or more | $750,001 or more | +$85.80 |
Senior65 doesn’t sell Part D — we explain how it works and recommend you enroll directly at Medicare.gov.
How IRMAA Affects Your Medigap Decision
IRMAA only touches Part B and Part D premiums. It does not apply to a Medigap plan, which is private supplemental coverage that we sell here at Senior65.com. A higher-income retiree pays more for Part B, but their Medigap premium is the same as anyone else’s of the same age in the same state.
So whether or not you pay an IRMAA fee shouldn’t affect your decision to get Medigap. The point of Medigap is to convert unpredictable out-of-pocket exposure into a manageable fixed monthly premium. This is important for both IRMAA and non IRMAA paying seniors.
How Can I Appeal My IRMAA Fees?
If your 2024 income was unusually high because of a one-time event — and your income going forward will be lower — you can request that Social Security reconsider. The agency calls this a life-changing event (LCE), and the qualifying reasons are specifically defined:
- Marriage, divorce, or death of a spouse
- Work stoppage or work reduction (including retirement)
- Loss of income-producing property (not due to your own act)
- Loss of pension income
- Receipt of an employer settlement payment from a closure or bankruptcy
To request reconsideration, file Form SSA-44 with supporting documentation. The form asks for an estimate of your expected MAGI for the current year — Social Security will recalculate based on that estimate if your reason qualifies. The appeal is free.
📌 Note: This is not tax advice. Please consult a tax professional before making any changes.
Three Strategies to Lower IRMAA in Future Years
Because IRMAA runs on a two-year lookback, the planning window is real. If you’re approaching 65 or already on Medicare and want to keep your future MAGI below a bracket threshold, some tax professionals recommend options such as:
- Manage the timing of Roth conversions and IRA withdrawals.
- Use qualified charitable distributions.
- Coordinate spouse income across calendar years.
See Are Medigap Premiums Tax Deductible? for more info. These are general planning ideas, not personal financial advice — your accountant or financial planner is the right person to model the tradeoffs against your full tax picture.
What to Do Next
If you’re newly eligible for Medicare and trying to understand how all these costs fit together, our New to Medicare overview walks through Parts A, B, C, and D, plus how Medigap fits in. And if a late-enrollment letter is mixed in with your IRMAA mail, our guide to Medicare late enrollment penalties covers how those are calculated separately.
Have questions about whether Medigap makes sense for your situation? Call 800-930-7956 to speak to our Senior65.com team. Our Medigap help is free but, again, we cannot give tax advice.