2026 Medicare Premium Guide
2026 IRMAA Brackets, Medicare Premiums & Income Thresholds
See the verified 2026 income brackets and the corresponding Medicare Part B premiums and Part D IRMAA amounts.
Quick Answer
For 2026, IRMAA begins above $109,000 for single filers and above $218,000 for married couples filing jointly. Social Security generally uses the most recent IRS tax information available—usually from two years before the premium year, but sometimes from three years before when newer information is unavailable. For 2026, SSA generally uses 2024 tax information. Check your SSA notice to confirm the tax year actually used.
IRMAA is an income-related surcharge added to Medicare Part B and Part D premiums when income is above the applicable annual threshold. This guide explains the verified 2026 brackets, premiums, and Part D IRMAA amounts.
Social Security generally uses the most recent IRS tax information available—usually from two years before the premium year, but sometimes from three years before when newer information is unavailable. For 2026, SSA generally uses 2024 tax information. Check your SSA notice to confirm the tax year actually used.
Key Takeaways
- IRMAA is added to Medicare Part B and Part D premiums; it is not a separate insurance plan.
- For 2026, IRMAA begins above $109,000 for single filers and above $218,000 for married couples filing jointly.
- SSA generally uses 2024 tax information for 2026, but your notice identifies the tax year actually used.
- For IRMAA, SSA uses adjusted gross income (AGI) plus tax-exempt interest income, together with tax filing status.
- Social Security—not an online calculator—makes the official IRMAA determination.
What Is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an income-related surcharge added to your Medicare Part B and Part D premiums when your income is above the applicable threshold. The surcharge is reflected in what you pay for Part B and, when applicable, as a Part D IRMAA amount in addition to your plan premium.
Social Security makes the official IRMAA determination using income information from the IRS and your tax filing status.
How IRMAA Works
IRMAA applies in income tiers. Each tier has a corresponding total Part B premium and Part D IRMAA add-on. Your applicable tier depends on the income information and filing status Social Security uses.
The 2026 table below shows the official annual thresholds and amounts. Social Security—not RobinsWisdom or an online calculator—makes the official determination.
How SSA Uses Income Information
Understanding IRMAA MAGI
For IRMAA, SSA uses adjusted gross income (AGI) plus tax-exempt interest income, together with tax filing status.
The Tax-Year Lookback
Social Security generally uses the most recent IRS tax information available—usually from two years before the premium year, but sometimes from three years before when newer information is unavailable. For 2026, SSA generally uses 2024 tax information. Check your SSA notice to confirm the tax year actually used.
This is general Medicare education, not tax advice. A qualified tax professional can help you understand how a financial decision may affect your AGI or tax-exempt interest.
2026 IRMAA Brackets
For 2026, IRMAA begins above $109,000 for single filers and above $218,000 for married couples filing jointly. Find your income range in the chart below to see the applicable Part B premium and Part D IRMAA add-on.
| Single Filer | Married Filing Jointly | Married Filing Separately | Part B Premium | Part D IRMAA Add-On |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $109,000 or less | $202.90 | $0 + your plan premium |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | ⚠️ See MFS warning below | $284.10 | $14.50 + your plan premium |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | $37.50 + your plan premium | |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | $60.40 + your plan premium | |
| Above $205,000 and less than $500,000 | Above $410,000 and less than $750,000 | Above $109,000 and less than $391,000 | $649.20 | $83.30 + your plan premium |
| $500,000 or above | $750,000 and above | $391,000 or above | $689.90 | $91.00 + your plan premium |
Based on 2024 MAGI for 2026 Medicare premiums. Source: Social Security Administration 2026 Medicare premium tables; CMS 2026 Medicare Part B premium announcement. Brackets are adjusted periodically.
Did your income drop after a life-changing event?
Social Security may allow you to request a lower IRMAA using more recent income information. This is generally a request for a new initial determination—not the same as every IRMAA appeal.
Read the IRMAA life-changing-event guide, or visit Social Security’s official lower-IRMAA page. Social Security makes the official IRMAA determination.
If your question is broader than IRMAA brackets, see Medicare costs and financial help.
Planning for 2027? See our 2027 IRMAA guide — the official brackets aren’t out yet, but if your 2025 income was above $109,000, your planning window is already open.
Proactive Planning Tips to Avoid IRMAA Surprises
Here’s the empowering part: you can plan ahead to avoid or reduce IRMAA. With a few strategic moves, people approaching Medicare can take back control of future costs before they’re blindsided.
Time Your Income Intentionally
Plan large income events before age 63. Delay Social Security if it bumps you into a higher bracket. Avoid stacking income in one year — spread windfalls across tax years when possible.
Understand How Roth Withdrawals Are Treated
Qualified Roth IRA withdrawals generally do not count toward IRMAA MAGI. If you’re considering Roth conversions, talk with a tax professional about timing and amounts — converting too much in one year can itself raise MAGI and trigger or worsen a surcharge.
Use Qualified Charitable Distributions
If you’re 70½ or older, QCDs let you donate up to $111,000 directly from your IRA to an eligible charity — satisfying your RMD without adding to your MAGI.
Manage Capital Gains Timing
Harvest tax losses to offset gains where possible. Spread out large investment sales across tax years rather than realizing all gains at once. Work with a tax advisor to understand how investment income affects your MAGI before making moves.
Build a 5-Year Income Forecast
Work with a financial advisor to map projected income. Choose retirement dates strategically, especially if bonuses or payouts are on the table. Knowing in advance lets you adjust proactively.
These are general planning concepts — talk with a tax professional or financial advisor before making any income or investment decisions.
Frequently Asked Questions
What is IRMAA?
IRMAA is an income-related surcharge added to Medicare Part B and Part D premiums when income is above the applicable threshold. Social Security makes the official determination.
What income is generally used to calculate 2026 IRMAA?
Social Security generally uses the most recent IRS tax information available—usually from two years before the premium year, but sometimes from three years before when newer information is unavailable. For 2026, SSA generally uses 2024 tax information. Check your SSA notice to confirm the tax year actually used.
What are the 2026 IRMAA income thresholds?
For 2026, IRMAA begins above $109,000 for single filers and above $218,000 for married couples filing jointly. Separate rules apply to certain married people filing separately; use the full table above.
What are the 2026 Part B and Part D IRMAA amounts?
The 2026 Part B total premium ranges from $284.10 to $689.90 for people subject to IRMAA. The Part D IRMAA add-on ranges from $14.50 to $91.00, in addition to the plan premium. Use the table above to match the amounts to the applicable income tier.
What if my current income is lower than the tax information SSA used?
See the IRMAA life-changing-event guide for the separate SSA-44 process. This annual brackets page does not determine whether you qualify.
Stay Ahead of IRMAA Before It Disrupts Your Plans
You’ve worked hard, planned well, and created a life filled with meaning and momentum. Don’t let a confusing Medicare letter — or a surprise surcharge — disrupt that.
IRMAA may be complicated, but your response to it doesn’t have to be. Whether you’re already facing surcharges or just starting to prepare, the most powerful move is taking control now — with the right guidance and a plan tailored to your situation.
And if you’re already thinking about 2027, that planning window is open right now — before the official brackets are even announced.
Want Help Understanding Medicare Coverage and Costs?
The IRMAA calculator is a nonofficial estimate and planning tool. Social Security makes the official IRMAA determination.
If you have broader questions about Medicare coverage or plan costs, a Medicare Review may be an appropriate next step. A Medicare Review does not determine, appeal, reduce, or change Social Security’s IRMAA decision.
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This article is for educational purposes only and does not constitute financial, tax, or legal advice. Please consult with a qualified professional for personalized guidance. RobinsWisdom.com and Robin Dall are not connected with or endorsed by the U.S. government or the federal Medicare program. Medicare plan availability varies by location. Robin Dall is a licensed independent Medicare broker in Florida, Texas, and Arizona. For official Medicare information, visit Medicare.gov or call 1-800-MEDICARE.
Robin Dall
Florida Medicare Broker & Educator
Robin Dall is a Florida Licensed Life, Health & Annuity Agent and founder of RobinsWisdom. This article was researched, written, and reviewed by Robin and reflects Medicare rules and guidance available at the time of publication.
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