2026 IRMAA Brackets & Income Limits
The full 2026 IRMAA brackets and Medicare income limits for Part B and Medicare Part D: single and married-filing-jointly income thresholds, what you'll pay, and how to lower or appeal IRMAA.
IRMAA (the Income-Related Monthly Adjustment Amount) is an extra charge added to your Medicare Part B and Part D premiums when your income is above a set limit. For 2026, IRMAA starts once your 2024 income (MAGI) is more than $109,000 (single) or more than $218,000 (married filing jointly). If your income is below those limits, you pay the standard Part B premium of $202.90/month and no Part D surcharge.
New to Medicare and not sure how IRMAA fits in? Start with our complete guide to turning 65, then come back here for the income details.
2026 IRMAA brackets and Medicare income limits
Medicare uses a two-year lookback: your 2026 premiums are based on the Modified Adjusted Gross Income (MAGI) reported on your 2024 tax return. The table below is the complete set of 2026 income limits, for both single filers and married couples filing jointly. People search for these same numbers as the "2026 IRMAA brackets," the "Medicare income limits," the "IRMAA income thresholds," or the "Medicare income brackets," they all point to the amounts here.
| 2024 income (single filer) | 2024 income (married filing jointly) | Part B premium (2026) | Part D surcharge (2026) |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | +$14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | +$37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | +$60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | +$83.30 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 |
Source and date: premium and IRMAA amounts are the official figures released by the Centers for Medicare and Medicaid Services (CMS) on November 14, 2025 for the 2026 calendar year. This page is for general information and updates each fall when CMS releases new numbers.
What will you pay for Part B in 2026?
Everyone enrolled in Medicare Part B pays a monthly premium. If your 2024 MAGI is at or below the first income limit, you pay the standard 2026 Part B premium of $202.90/month and nothing extra. Once your income crosses into an IRMAA bracket, the Income-Related Monthly Adjustment Amount is added on top of that standard premium, so your total Part B monthly premium rises with each bracket. There are five surcharge tiers above the standard level, and the surcharge grows at every step, up to $689.90 per month at the highest bracket. Single filers and joint filers reach these surcharge tiers at different income points, but the Part B premium math works the same way for both. The exact monthly Part B premium at your income level is in the table above, and the calculator will show your specific number in a few seconds.
For most people, IRMAA never generates a separate bill. The Social Security Administration deducts your Part B premium, including any IRMAA surcharges, directly from your monthly Social Security benefits. If you are not yet collecting Social Security benefits, Medicare bills you for the Part B premium and surcharge directly, usually every three months, and you can set up Medicare Easy Pay to have it drafted automatically. The Part D IRMAA is handled a little differently: it is billed by Social Security or Medicare even though your drug coverage itself is run by a private plan.
2026 IRMAA brackets for married filing jointly
If you file a joint return, IRMAA is based on your combined 2024 MAGI, and every income limit is double the single-filer amount. The first surcharge begins once your joint MAGI is above $218,000. Here are the 2026 married-filing-jointly brackets on their own:
| 2024 income (married filing jointly) | Part B premium (2026) | Part D surcharge (2026) |
|---|---|---|
| $218,000 or less | $202.90 | $0.00 |
| $218,001 to $274,000 | $284.10 | +$14.50 |
| $274,001 to $342,000 | $405.80 | +$37.50 |
| $342,001 to $410,000 | $527.50 | +$60.40 |
| $410,001 to $749,999 | $649.20 | +$83.30 |
| $750,000 or more | $689.90 | +$91.00 |
Married filing separately
If you are married but file separately and lived with your spouse during the year, different limits apply:
| 2024 income (married filing separately) | Part B premium (2026) | Part D surcharge (2026) |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| $109,001 to $391,000 | $649.20 | +$83.30 |
| $391,001 or more | $689.90 | +$91.00 |
What is IRMAA?
IRMAA is not a separate bill. It is added on top of your normal Medicare premiums and, for most people, deducted from your Social Security check. It applies whether you have Original Medicare or a Medicare Advantage plan. Medicare Part A (hospital insurance) is premium-free for most people and is never touched by IRMAA. The surcharge applies to the other two parts of Medicare:
- Part B (medical insurance): a higher Part B monthly premium.
- Medicare Part D (prescription drug coverage): a monthly surcharge added to whatever your drug plan already charges. This applies whether you have a standalone Medicare Part D plan or a Medicare Advantage plan that includes drug coverage. Higher earners pay these Part D IRMAA surcharges on top of their normal Medicare premiums.
Only about 7 to 8% of people with Medicare pay IRMAA. If you do, the exact amount depends on which income bracket you fall into.
How is IRMAA calculated?
Social Security looks at your MAGI (your Adjusted Gross Income plus any tax-exempt interest) from two years prior. For 2026, that is your 2024 return. If that number crosses a bracket, you will get a letter from Social Security telling you the adjusted amount. IRMAA is a cliff, not a phase-in: going $1 over a threshold moves you into the entire next bracket.
Here is a quick example. Say you are a single filer and your 2024 MAGI was $112,000. Because that is above the first 2026 income limit of $109,000, you move into the first IRMAA bracket, even though you are only a few thousand dollars over. You would pay the standard Part B premium plus the first-tier surcharge, and, if you have drug coverage, the first-tier Part D surcharge as well. Drop just under $109,000 and you would owe none of it. That is what the cliff means in practice: the brackets are set at fixed income thresholds, not a gradual scale, so a small change in MAGI can change what you pay for a full year.
How to avoid or lower IRMAA
If your income has dropped since 2024, or a major life event changed your finances, you may not have to pay the amount Social Security first calculates. Common ways to reduce your IRMAA surcharges:
- Appeal a life-changing event. If you retired, stopped working, lost a pension, or went through a divorce or the death of a spouse, you can ask Social Security to use your current income instead. See our guide on how to appeal IRMAA with Form SSA-44.
- Manage your taxable income. Because IRMAA is a cliff, keeping your MAGI just under a threshold can save you the whole surcharge. Common levers are the timing of withdrawals from a traditional IRA, Roth conversions, required minimum distributions (RMDs), and capital gains. Spreading retirement income across years, or shifting savings into Roth accounts before your RMDs begin, can hold your taxable income below the next surcharge tier. A tax professional can help.
- Correct an error. If Social Security used outdated or amended tax data, you can ask them to update it.
What counts as a life-changing event?
The Social Security Administration recognizes eight qualifying life-changing events on Form SSA-44 that let you ask for a new Medicare IRMAA determination based on your current income rather than your 2024 return:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage, when you or your spouse stopped working, such as retirement
- You or your spouse reduced work hours
- Loss of income-producing property, for example from a disaster rather than an ordinary sale
- Loss of pension income, or a reduction in your pension
- An employer settlement payment because of the employer's closure or bankruptcy
If one of these applies, file Form SSA-44 with proof, such as a retirement letter or death certificate, and Social Security will use your lower current income. A simple drop in income on its own, without one of these events, does not qualify, though it will be picked up automatically once your next tax return is processed.
For a broader look at what you'll pay, see the full 2026 Medicare costs breakdown, how income impacts Medicare costs, and Medicare premiums and taxes. If your income is on the lower end, you may qualify for help through the Medicare Savings Programs instead.
Common questions about IRMAA
What does IRMAA stand for?
Income-Related Monthly Adjustment Amount, the surcharge added to Medicare Part B and Part D premiums for higher earners.
Are the IRMAA brackets, Medicare income limits, and income thresholds the same thing?
Yes. "IRMAA brackets," "Medicare income limits," "IRMAA income thresholds," "IRMAA tax brackets," and "Medicare income brackets" are all names people use for the same set of numbers: the income levels where your Part B and Part D surcharges change. The 2026 figures are in the tables above.
What are the IRMAA income limits for 2026?
For 2026, the IRMAA income limits start above $109,000 for single filers and above $218,000 for married couples filing jointly, based on your 2024 MAGI. If your income is below those limits, you pay the standard Part B premium with no surcharge. The full set of 2026 limits, for every bracket, is in the table above.
What are the 2026 IRMAA brackets for married filing jointly?
If you file jointly, every 2026 IRMAA bracket is double the single-filer limit, and the first surcharge begins once your combined 2024 MAGI is above $218,000. The complete married-filing-jointly brackets are in the joint table above.
What is the standard Part B premium in 2026?
The standard 2026 Part B premium is $202.90/month, released by the Centers for Medicare and Medicaid Services (CMS) in November 2025. You pay that amount if your 2024 MAGI is at or below the first income limit. Above it, the IRMAA surcharge is added on top.
What income is used to determine IRMAA?
Your Modified Adjusted Gross Income (MAGI) from two years earlier. For 2026 premiums, that is your 2024 tax return.
How much is the Part D IRMAA in 2026?
The Medicare Part D surcharge is added on top of your Part D plan premium, whatever your drug plan already charges, and it rises with each income bracket, from $14.50 at the first surcharge tier to $91.00 at the top. These Part D IRMAA surcharges are billed by Social Security or Medicare, not by your drug plan. Check the "Part D surcharge" column in the tables above for the 2026 amount at your income level.
Can Roth conversions lower my IRMAA?
Indirectly, yes, but timing matters. Roth conversions raise your MAGI in the year you make them, so a large conversion can push you into a higher IRMAA bracket that same year. Done earlier, in your working years or before you start Medicare, Roth conversions shrink the traditional IRA balance that later drives your required minimum distributions, which keeps your future MAGI and IRMAA surcharges lower. Many people spread Roth conversions across several years to stay under a surcharge tier rather than doing one large conversion. Talk to a tax professional before making large Roth conversions.
Does IRMAA come out of my Social Security check?
Usually, yes. If you already collect Social Security, the Social Security Administration deducts your Part B premium and any IRMAA surcharge from your monthly Social Security benefits. If you are not yet collecting benefits, Medicare bills you directly for the Part B amount, and Social Security or Medicare bills the Part D surcharge.
Do both spouses pay IRMAA?
IRMAA is calculated per person, but it is based on your household MAGI. If a married couple filing jointly is over a bracket, each spouse who has Medicare pays the surcharge on their own Part B and Part D premiums, so a couple can owe it twice.
Why does Medicare use my income from two years ago?
Social Security uses the most recent tax return the IRS has finalized, which is normally two years old. If your income has dropped since then because of a life-changing event, you can appeal with Form SSA-44 to have your current income used instead.
How do I know if I have to pay IRMAA?
Social Security mails you a predetermination notice if your income crosses a bracket. You can also compare your 2024 MAGI to the table above.
Does the hold-harmless rule protect me from IRMAA?
No. The hold-harmless rule can limit how much your standard Part B premium rises in a given year, but it does not apply to IRMAA. If your income crosses a bracket, the surcharge is added regardless.
Does IRMAA apply to Medicare Advantage?
The Part B Medicare IRMAA applies no matter how you get your Medicare, whether that is Original Medicare or a Medicare Advantage plan. If your Medicare Advantage plan includes drug coverage, the Part D IRMAA is added too.
What is the highest IRMAA bracket in 2026?
The top 2026 IRMAA bracket starts at $500,000 for single filers and $750,000 for married couples filing jointly, and it adds the largest Part B premium of $689.90 plus the $91.00 Part D surcharge. It is based on the income reported on your 2024 return.
Is IRMAA permanent?
No. It is recalculated every year from your most recent tax data, so it can go up, down, or away as your income changes.
Not sure which bracket you're in, or think you're being charged too much? A licensed Medicare Advocate can walk through your situation and help you plan, at no cost. Give us a call.