Guide · Updated October 8, 2026 · Sourced from CMS
2026 IRMAA brackets: the complete table
IRMAA is the surcharge higher earners pay on Medicare premiums. Here is every 2026 bracket, what triggers it, and how to fight it.
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In short
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra charge added to your Part B and Part D premiums when your income is above a set limit. Medicare looks at your tax return from two years ago to set this year's surcharge.
The 2026 brackets
Your 2026 premiums are based on your 2024 modified adjusted gross income. CMS announced these figures on November 14, 2025:
| 2024 MAGI, single | 2024 MAGI, joint | Part B per month | Part D surcharge per month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| $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 |
The brackets are cliffs, not slopes. One dollar over a threshold moves you to the next tier for the whole year. The Part D surcharge adds to whatever your drug plan already charges.
The two-year lookback
IRMAA always looks backward. Your 2026 surcharge comes from your 2024 return. A one-time income spike, like selling property, taking a large IRA withdrawal, or doing a big Roth conversion, can raise your premiums two years later. The surcharge resets every year, so a single high-income year only affects one year of premiums.
How to appeal
If your income dropped because of a life-changing event, you can ask Social Security to use newer income. Qualifying events include retirement, reduced work hours, marriage, divorce, and the death of a spouse. File SSA Form SSA-44 with your local Social Security office and include proof of the income change. Here is the full IRMAA appeal walkthrough.
Planning a Roth conversion? Use the Roth conversion calculator to stay under the next IRMAA bracket. For the rest of the 2026 cost picture, here are the 2026 Medicare costs.
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Common questions
- What income does IRMAA use?
- IRMAA uses your modified adjusted gross income, which is your adjusted gross income plus tax-exempt interest. For 2026 premiums, Social Security looks at your 2024 tax return.
- What is the IRMAA threshold for 2026?
- IRMAA starts when 2024 MAGI passes $109,000 for single filers or $218,000 for married couples filing jointly. Below those amounts you pay the standard Part B premium of $202.90 a month with no surcharge.
- Does IRMAA apply to both spouses?
- Yes. IRMAA is charged per person. A married couple in the same bracket each pays the surcharge on their own Part B and Part D premiums.
- Can I appeal IRMAA if my income dropped?
- Yes. If a life-changing event like retirement, divorce, or the death of a spouse lowered your income, file SSA Form SSA-44 with your Social Security office. If approved, your surcharge is recalculated on more recent income.
- When are the 2027 IRMAA brackets announced?
- CMS announces the next year's Part B premium and IRMAA brackets each November. The 2027 figures arrive in November 2026 and take effect January 1, 2027.
- Can a Roth conversion trigger IRMAA?
- Yes. A Roth conversion adds to your MAGI in the year you convert. A large conversion can push you into a higher IRMAA bracket two years later. Plan the timing before you convert.
This page is educational only, not tax advice. Got an IRMAA letter? Call or text Christian Brinkley in Greensboro, NC at (919) 408-6671.
Christian BrinkleyNC Life & Health · Greensboro, NC
Got an IRMAA surcharge letter?
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