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IRMAA calculator
Your Part B premium and Part D surcharge from your modified AGI two years earlier.
2026 Part B premium (each)$284.10$81.20 Part B + $14.50 Part D surcharge a month
| 2024 MAGI (from your tax return) | $250,000 |
|---|---|
| IRMAA tier | Tier 1 of 5 |
| Standard Part B premium | $202.90 |
| Part B income-related adjustment | $81.20 |
| Part D income-related adjustment | $14.50 |
| Monthly surcharge per person | $95.70 |
| Yearly IRMAA for both of you | $2,296.80 |
2026 premiums use your 2024 modified AGI (adjusted gross income plus tax-exempt interest). The Part D amount is added to your plan premium. If your income fell because of a life-changing event such as retirement, you can ask the SSA to use a more recent year with Form SSA-44.
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2026 IRMAA brackets for Part B and Part D
Your 2026 Medicare premiums depend on the modified adjusted gross income on your 2024 tax return, and each bracket sets a total Part B premium plus a Part D add-on[cms26][r1135]. The thresholds rose about 3% from 2025.
| Individual return | Joint return | Part B total | Part D adjustment |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| over $109,000 to $137,000 | over $218,000 to $274,000 | $284.10 | $14.50 |
| over $137,000 to $171,000 | over $274,000 to $342,000 | $405.80 | $37.50 |
| over $171,000 to $205,000 | over $342,000 to $410,000 | $527.50 | $60.40 |
| over $205,000, under $500,000 | over $410,000, under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
| MAGI | Part B total | Part D adjustment |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| over $109,000, under $391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
Each bracket pays a fixed share of Part B's cost: the standard premium covers about 25%, and the five IRMAA tiers pay 35%, 50%, 65%, 80% and 85%[r1120]. That is why the top premium, $689.90, is 3.4 times the standard $202.90.
IRMAA 2025 vs 2026
For 2025 the brackets started above $106,000 ($212,000 joint) and used 2023 income; for 2026 they start above $109,000 ($218,000) and use 2024 income[cms25].
| Tier | 2025 single MAGI | 2025 Part B / D | 2026 single MAGI | 2026 Part B / D | Share of cost |
|---|---|---|---|---|---|
| Standard | $106,000 or less | $185.00 / $0.00 | $109,000 or less | $202.90 / $0.00 | 25% |
| Tier 1 | over $106,000 to $133,000 | $259.00 / $13.70 | over $109,000 to $137,000 | $284.10 / $14.50 | 35% |
| Tier 2 | over $133,000 to $167,000 | $370.00 / $35.30 | over $137,000 to $171,000 | $405.80 / $37.50 | 50% |
| Tier 3 | over $167,000 to $200,000 | $480.90 / $57.00 | over $171,000 to $205,000 | $527.50 / $60.40 | 65% |
| Tier 4 | over $200,000, under $500,000 | $591.90 / $78.60 | over $205,000, under $500,000 | $649.20 / $83.30 | 80% |
| Tier 5 | $500,000 or more | $628.90 / $85.80 | $500,000 or more | $689.90 / $91.00 | 85% |
CMS normally announces the next year's Part B premium and brackets in November. The 2027 figures had not been published when this page was last updated; they will use 2025 income.
Worked example: a married couple with $250,000
A couple filing jointly reported $250,000 of MAGI on their 2024 return. That is in the first IRMAA bracket (over $218,000 to $274,000), so in 2026 each spouse pays $284.10 for Part B instead of $202.90 and adds $14.50 to their Part D premium. The surcharge is $95.70 a month each, or $2,296.80 a year for the two of them.
The brackets are cliffs, not phase-ins: a single filer with $109,001 pays the full first-tier surcharge of $95.70 a month ($1,148.40 a year), while $109,000 pays none. A one-time spike, such as a Roth conversion, a large RMD or a home sale, can trigger IRMAA two years later.
What counts as income, and how to appeal
MAGI for IRMAA is adjusted gross income plus tax-exempt interest (and a few kinds of excluded foreign and territory income)[r1010]. The SSA gets it from the IRS, normally for the tax year two years before the premium year, or three years if the newer return is not available.
If your income has dropped because of a major life-changing event, you can ask the SSA to use a more recent year on Form SSA-44. The events are: your spouse dies; you marry; you divorce or your marriage is annulled; you or your spouse stop working or reduce work hours; you lose income-producing property through no fault of your own; an employer pension plan stops, ends or is reorganized; or you receive a settlement from an employer's closure, bankruptcy or reorganization[r1205]. Retirement itself counts as a work stoppage.
Common mistakes
- Looking at this year's income. 2026 premiums use 2024 income; what you earn in 2026 affects 2028.
- Forgetting tax-exempt interest. Municipal bond interest is added back for IRMAA.
- Missing the Part D surcharge. It applies even with a low-premium drug plan and is billed on top of the plan's premium.
- Assuming a QCD counts as income. A qualified charitable distribution is excluded from AGI, so it can keep you under a threshold; a regular IRA withdrawal does not.
- Converting to Roth without checking the cliff. A Roth conversion raises MAGI for that year; sizing it to stay under a bracket line can save over a thousand dollars per person.
Where the premium comes fromIf you get Social Security, Part B (and any IRMAA) is deducted from your benefit. The standard $202.90 and the 2026 deductible are explained on the Medicare Part B premium page, and the 2027 COLA page shows how much of your raise the premium uses.
Frequently asked questions
What are the IRMAA brackets for 2026?
For single filers: $109,000 or less (no IRMAA, $202.90), then tiers ending at $137,000, $171,000, $205,000 and $500,000, and $500,000 or more. Joint filers' thresholds are double up to $410,000, then $750,000. Part B runs from $284.10 to $689.90 a month.
What income year is used for 2026 IRMAA?
Your 2024 federal tax return: modified adjusted gross income, which is AGI plus tax-exempt interest. If the 2024 return is not available, the SSA uses 2023 and adjusts later.
How much is IRMAA for a married couple?
Each spouse on Medicare pays the surcharge for the couple's bracket. At $250,000 of joint MAGI in 2026 that is $95.70 a month per person ($81.20 Part B plus $14.50 Part D), $2,296.80 a year for both.
Can I get IRMAA reduced?
Yes, if a major life-changing event such as retirement, the death of a spouse or divorce lowered your income. File Form SSA-44 with the SSA and show the newer, lower income.
Have the 2027 IRMAA brackets been announced?
Not as of November 13, 2026. CMS usually publishes the next year's Part B premium and brackets in November; 2027 premiums will be based on 2025 income.
Sources
- 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet)
- 2025 Medicare Parts A & B Premiums and Deductibles (fact sheet)
- 20 CFR § 418.1135, What modified adjusted gross income information will we use?
- 20 CFR § 418.1120, How do we determine your income-related monthly adjustment amount?
- 20 CFR § 418.1205, What is a major life-changing event?
- 20 CFR § 418.1010, Definitions (modified adjusted gross income)