The official 2026 IRMAA brackets determine whether higher-income Medicare beneficiaries pay more for Part B and Part D. The key number is generally your 2024 modified adjusted gross income, not your 2026 income. This guide gives the exact CMS and Social Security tables, explains the bracket cliffs, and shows what to check if your income has since fallen.
2026 IRMAA at a Glance
No IRMAA applies at 2024 MAGI of $109,000 or less for most individual filers or $218,000 or less for married couples filing jointly. Above those limits, the monthly adjustments start at $81.20 for Part B and $14.50 for Part D, per Medicare beneficiary.
What IRMAA Is—and Which Tax Return Controls 2026
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra amount added to Medicare Part B and Part D costs for beneficiaries whose income exceeds a filing-status threshold. It is not a separate tax, and it does not change your medical benefits.
For 2026 premiums, Social Security generally uses tax information from 2024—the return filed in 2025. If 2024 information is unavailable, SSA may use 2023. That delay explains why a Roth conversion, capital gain, large IRA withdrawal, or other income event can affect Medicare two years later.
For IRMAA, MAGI has a focused definition:
IRMAA MAGI = adjusted gross income on Form 1040, line 11 + tax-exempt interest on line 2a.
Taxable IRA distributions, Roth conversions, pensions, wages, taxable interest, dividends, capital gains, net rental income, and the taxable part of Social Security can flow into AGI. Tax-exempt municipal-bond interest is added back. For a deeper income-by-income explanation, see what income counts for IRMAA.
Official 2026 IRMAA Brackets: Single and Married Filing Jointly
The table below uses the exact boundaries published by CMS and SSA. Part B shows the total monthly premium, including the standard $202.90 premium. Part D shows only the IRMAA adjustment; add it to the premium charged by your actual drug plan.
| 2024 MAGI: individual | 2024 MAGI: joint | Part B IRMAA | Total Part B | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $81.20 | $284.10 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $202.90 | $405.80 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $324.60 | $527.50 | $60.40 |
| Over $205,000 but below $500,000 | Over $410,000 but below $750,000 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
These figures are monthly and per beneficiary. If both spouses are enrolled in Medicare, each owes the applicable Part B premium and Part D adjustment. The standard row has no IRMAA, although each person still pays the standard Part B premium and their own Part D plan premium.
Part D Is an Add-On, Not a Total
A Part D IRMAA of $37.50 does not replace your drug-plan premium. It is added to that premium. Part D plans charge different amounts, so there is no single all-in Part D total in the official bracket table.
The IRMAA Cliff: Why a Small Amount of Income Can Matter
IRMAA is applied by bracket, not phased in one dollar at a time. A joint 2024 MAGI of $218,000 stays in the standard tier. At $218,001, each Medicare-enrolled spouse moves to the first surcharge tier for the year. The combined Part B and Part D adjustment is $95.70 per month per person, or $1,148.40 annually. For two enrolled spouses, that is $2,296.80.
The next cliff is larger. A couple at $274,000 remains in the first surcharge tier; at $274,001, the combined adjustment rises from $95.70 to $240.40 monthly per person. For two beneficiaries, that one-dollar threshold crossing increases annual IRMAA by $3,472.80.
Do not let the cliff drive every decision. Crossing one may still be sensible if a Roth conversion creates larger lifetime tax savings or an asset sale meets an important goal. Compare the extra premium with taxes, future RMDs, cash needs, and estate objectives rather than treating IRMAA as a cost to avoid at all costs.
Special 2026 Rules for Married Filing Separately
A special, compressed schedule generally applies if you filed married filing separately and lived with your spouse at any time during 2024:
| 2024 MAGI | Part B IRMAA | Total Part B | Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 |
| Over $109,000 but below $391,000 | $446.30 | $649.20 | $83.30 |
| $391,000 or more | $487.00 | $689.90 | $91.00 |
If you filed separately but lived apart from your spouse for the entire tax year, tell SSA; a different filing-status table may apply. Do not assume that filing separately will reduce IRMAA. Ask a tax professional to evaluate the complete federal, state, and Medicare result before changing filing status.
Practical 2026 Examples
Example 1: A single filer just over the first line
Maria's 2024 AGI was $108,600 and her tax-exempt interest was $1,000. Her IRMAA MAGI was therefore $109,600, not $108,600. She falls in the first surcharge tier: total Part B is $284.10 monthly, and Part D IRMAA is $14.50 plus her plan premium. Her combined annual adjustment is $1,148.40.
Example 2: A couple with a one-time conversion
James and Priya reported $190,000 of base MAGI and a $90,000 taxable Roth conversion in 2024, producing $280,000 of MAGI. If both are on Medicare in 2026, each pays $405.80 monthly for Part B and a $37.50 monthly Part D adjustment. Their combined IRMAA—not counting standard Part B or drug-plan premiums—is $5,769.60 for the year.
Example 3: The highest tier
A joint return with $750,000 or more of 2024 MAGI reaches the top tier. Each enrolled spouse pays $689.90 monthly for Part B and $91.00 monthly in Part D IRMAA. The combined annual IRMAA is $6,936 per person, or $13,872 for two enrolled spouses, before their actual Part D plan premiums.
Can You Appeal a 2026 IRMAA Decision?
If SSA used incorrect tax data, an amended return, or the wrong filing circumstances, contact SSA and follow the reconsideration instructions on your notice. If a qualifying life-changing event reduced household income, you can request a new initial determination using Form SSA-44.
Start with the determination notice rather than assuming every dispute follows the same path. Confirm the premium year, tax year, filing status, and MAGI that SSA used. Compare that MAGI with your signed return or IRS transcript and gather any amended-return documentation. A data correction challenges the information behind the decision; an SSA-44 request asks SSA to use more recent income after a qualifying event. Save the notice, submission confirmation, tax records, and event evidence. If timing is unclear, contact SSA promptly because the notice explains your reconsideration rights and deadline.
The form lists eight events: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; involuntary loss of income-producing property; loss of employer pension income; and certain employer settlement payments caused by bankruptcy, closure, or reorganization. A voluntary investment sale, an ordinary market decline, or simply having lower portfolio income is not automatically a qualifying event.
SSA asks for evidence of the event and actual or estimated MAGI for a more recent year. You can submit SSA-44 online, or send it with evidence by fax or mail to a Social Security office. Keep copies and update SSA if an income estimate changes. The notice and the facts—not a generic checklist—control your deadline and process.
Appeals Are Not Retroactive Tax Planning
SSA-44 can address an income drop caused by a listed life-changing event. It generally is not a way to undo IRMAA from a deliberate 2024 Roth conversion, capital gain, or discretionary IRA withdrawal.
Planning Actions to Take Now
- Rebuild 2024 MAGI. Add Form 1040 line 11 and line 2a, then compare the result with the correct filing-status table and your SSA notice.
- Check both spouses separately. IRMAA is charged per Medicare beneficiary, even though a joint MAGI threshold is shared.
- Verify boundaries precisely. $205,000 for an individual remains in the third surcharge tier; $205,001 moves to the fourth. At the top, $500,000 is already in the highest individual tier.
- Use the right remedy. Correct data errors or amended returns through SSA; use SSA-44 only when a listed life-changing event applies.
- Plan future income before year-end. Coordinate gains, conversions, IRA withdrawals, and charitable giving. The dedicated IRMAA reduction strategies and QCD and RMD guide cover tactics in depth.
- Leave a cushion. Interest, mutual-fund distributions, and late tax forms can move final MAGI. Avoid planning to land exactly one dollar below a cliff.
Using Bullseye to Model Medicare Costs
Bullseye projects Medicare costs and IRMAA surcharges year by year, alongside RMDs, Social Security taxation, federal and state taxes, and withdrawals. Its 2026 single and joint tables match the official CMS/SSA figures above. Use Scenarios to compare income paths and the IRMAA calculator to check a specific MAGI, tier, and surcharge. For an all-in Part D budget, substitute the premium for your actual drug plan rather than treating a national-base estimate as your plan's price.
Bullseye does not automatically calculate Roth conversions or replace an SSA determination. Its current planning tables support single and married-joint scenarios, not the special married-filing-separately/lived-together schedule. Confirm unusual filing situations directly with SSA and a qualified tax professional. For broader mechanics, use the Medicare IRMAA guide.
Bottom Line
Official 2026 IRMAA starts above $109,000 of 2024 MAGI for most individual filers and above $218,000 for joint filers. Use AGI plus tax-exempt interest, apply the exact boundaries, remember that every amount is per beneficiary, and contact SSA promptly if the tax data or life circumstances behind your notice are wrong.
