Medicare IRMAA Explained
Many higher-income Medicare beneficiaries pay more than the standard Part B and Part D premiums. This extra amount — called the Income-Related Monthly Adjustment Amount (IRMAA) — is a surcharge based on the income you reported on your tax return two years ago.
New To Medicare
- Medicare 101: Turning 65
- Common Medicare Mistakes to Avoid
- How to Enroll in Medicare
- Understanding the Parts of Medicare
- Part A – Inpatient Hospital
- Part B – Outpatient Medical
- Part C – Medicare Advantage
- Part D – Prescription Drugs
- When Should You Enroll in Medicare?
- Medicare Cost [2026 Updated]
- Medicare IRMAA Explained
- How To Set Up Medicare Easy Pay
Medicare IRMAA Explained
Many higher-income Medicare beneficiaries pay more than the standard Part B and Part D premiums. This extra amount — called the Income-Related Monthly Adjustment Amount (IRMAA) — is a surcharge based on the income you reported on your tax return two years ago.
2026 IRMAA Income Brackets & Premiums
The IRMAA surcharges for 2026 are based on your Modified Adjusted Gross Income (MAGI) from your 2024 tax return.
2026 IRMAA Brackets (Individual & Joint Filers)
| MAGI (2024) – Individual | MAGI (2024) – Married Filing Jointly | 2026 Part B Premium | 2026 Part D IRMAA Surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | $60.40 |
| $205,001–$500,000 | $410,001–$750,000 | $649.20 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 |
IRMAA amounts are added on top of the standard Part B and Part D premiums.
Important: These tables reflect the total monthly Part B premiums for each bracket (including the surcharge), and the Part D surcharges are added to whatever drug plan premium you choose.
How IRMAA Works
Medicare uses income from your tax return filed two years earlier to determine IRMAA.
For 2026, the SSA examines your 2024 MAGI to decide if a surcharge applies.
If your income falls into a higher bracket, your Part B and Part D premiums rise accordingly.ums rise accordingly.
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How to Appeal IRMAA
Life changes can affect your income and may qualify you for an IRMAA appeal. Situations that might qualify include:
Marriage or divorce
Death of a spouse
Job loss or reduced income
Loss of income-producing property
Loss of pension income
Large one-time payments (such as settlements)
To appeal, you must submit SSA Form SSA-44 (Request for Reconsideration) to Social Security.
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Common Questions About IRMAA
Yes. IRMAA is recalculated every year. If your income drops and stays below the surcharge thresholds, your IRMAA surcharge can be reduced or eliminated the following year because the SSA recalculates using new tax data from two years prior.
To appeal an IRMAA decision, you submit Form SSA-44 to the Social Security Administration, explaining your life-changing event and providing documentation. Common qualifying events include retirement, loss of income, or divorce. Appeals must be filed within a specific time window after you are notified of your IRMAA determination.
Next Steps
If you would like to know what your IRMAA Surcharge is, use our IRMAA Calculator to see what yours is based on your income.
If you’re concerned your income may trigger an IRMAA surcharge or want help with an appeal:
Schedule a free, personalized consultation — we’ll walk through your situation and help you understand your premiums and options.