IRMAA 2026: Medicare Income Brackets, Costs, and How to Appeal
If your income is above a certain level, Medicare charges you more for Part B and Part D. That surcharge is called IRMAA (Income-Related Monthly Adjustment Amount). It surprises a lot of new retirees, especially the year after a big income year.
I’m Michael Cubell, a licensed independent agent with Triangle Life & Health (licensed since 2013, NPN 16899969). I help people in 15 states sort through Medicare every day. Here’s the plain-English version.
📅 2027 numbers are coming soon. The dollar amounts on this page are the official 2026 figures from CMS. Medicare usually announces the next year’s Part B premium, deductibles, and IRMAA brackets in the fall. We’ll update this page as soon as the official 2027 numbers are released.
Key Points
- ✅ IRMAA is an extra charge on Part B and Part D premiums for people above certain income levels
- ✅ 2026 IRMAA is based on your 2024 tax return (Medicare looks back 2 years)
- ✅ It starts at more than $109,000 (single) or more than $218,000 (married filing jointly)
- ✅ It’s a cliff: going $1 over a bracket puts you in the higher tier
- ✅ If your income dropped because of a life-changing event like retirement, you can ask Social Security to lower it with Form SSA-44
What Is IRMAA?
Most people pay the standard Part B premium, which is $202.90 a month in 2026. If your modified adjusted gross income (MAGI) is above the threshold, Social Security adds an IRMAA amount to your Part B premium and to your Part D coverage. This applies whether you have Original Medicare with a Part D plan or a Medicare Advantage plan with drug coverage.
How IRMAA Is Calculated
Social Security uses your MAGI from two years earlier. For 2026 premiums, that’s your 2024 tax return. MAGI is your adjusted gross income plus tax-exempt interest income.
That two-year lookback is why IRMAA often shows up right after retirement. Your 2024 return might include a full salary, a big bonus, a home sale, or a large IRA withdrawal, even though your income today is much lower.
2026 Part B IRMAA Brackets
| Individual tax return (2024 MAGI) | Joint tax return (2024 MAGI) | Your 2026 Part B premium (per month) |
|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 |
| $500,000 or more | $750,000 or more | $689.90 |
Married and filing separately (and lived with your spouse at any point in the year)? Income of $109,000 or less = $202.90; $109,001–$390,999 = $649.20; $391,000 or more = $689.90.
2026 Part D IRMAA Brackets
The Part D IRMAA is added on top of your plan’s premium. It’s paid to Medicare, not to your plan, and is usually taken out of your Social Security check.
| Individual tax return (2024 MAGI) | Joint tax return (2024 MAGI) | Extra Part D amount (per month) |
|---|---|---|
| $109,000 or less | $218,000 or less | $0 (plan premium only) |
| $109,001 – $137,000 | $218,001 – $274,000 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | +$83.30 |
| $500,000 or more | $750,000 or more | +$91.00 |
How to Appeal IRMAA (Form SSA-44)
If your income has gone down because of a life-changing event, you can ask Social Security to use a more recent year’s income instead. Qualifying events include:
- Marriage, divorce, or annulment
- Death of a spouse
- Work stoppage (retirement) or reduced work hours
- Loss of income-producing property (not by your choice)
- Loss or reduction of a pension
- Receiving an employer settlement payment
File Form SSA-44 with documentation (like a retirement letter or an estimate of this year’s income). You can start at SSA.gov/medicare/lower-irmaa. If your income was simply calculated wrong, you can request a reconsideration instead.
Can You Plan Around IRMAA?
Sometimes. Because the brackets are cliffs, the timing of Roth conversions, IRA withdrawals, or a home sale can matter. That’s a conversation for your tax professional or financial advisor. I’m happy to show you how the premiums change at each tier so you can bring real numbers to that meeting. For the full picture of 2026 costs, see 2026 Medicare Costs at a Glance.
Frequently Asked Questions
What income triggers IRMAA in 2026?
In 2026, IRMAA applies if your 2024 modified adjusted gross income was more than $109,000 on an individual return or more than $218,000 on a joint return.
What year’s income is used for 2026 IRMAA?
Social Security uses your tax return from two years earlier. For 2026 premiums, that’s your 2024 return.
Does IRMAA apply if I have a Medicare Advantage plan?
Yes. IRMAA is added to your Part B premium no matter how you get your Medicare benefits. If your plan includes drug coverage, the Part D IRMAA applies too.
How do I appeal IRMAA after retiring?
Retirement counts as a life-changing event (work stoppage). File Form SSA-44 with Social Security and include proof, such as a letter from your employer and an estimate of your current-year income.
When will the 2027 IRMAA brackets be released?
CMS usually announces next year’s Part B premium and IRMAA brackets in the fall. We’ll update this page with the official 2027 numbers as soon as they’re released.
Questions? Let’s Talk It Through
Getting an IRMAA letter right after retiring is one of the most common calls I get. Call me at (919) 944-8443 or schedule a free consultation. No pressure, just straight answers.
Sources:
- CMS, 2026 Medicare Costs (Publication 11579)
- CMS, Medicare & You 2026 (Publication 10050)
- Social Security Administration, Request to Lower an Income-Related Monthly Adjustment Amount (Form SSA-44)
Written and reviewed by Michael Cubell, licensed independent insurance agent, Triangle Life & Health. Last reviewed October 2026. This page is general education, not individual advice.
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