2026 IRMAA Thresholds
IRMAA (Income-Related Monthly Adjustment Amount) adds surcharges to your Part B and Part D premiums based on your Modified Adjusted Gross Income (MAGI) from two years prior. For 2026, SSA will use your 2024 tax return. Understanding these brackets is crucial for managing your overall Medicare costs in 2026.
| Income Tier | Single Filers (MAGI) | Married Filing Jointly | Part B Monthly | Part D Monthly |
|---|---|---|---|---|
Standard | ≤ $109,000 | ≤ $218,000 | $202.90 | Plan premium |
Tier 1 | $109,001–$137,000 | $218,001–$274,000 | $284.10 | +$14.50 |
Tier 2 | $137,001–$171,000 | $274,001–$342,000 | $405.80 | +$37.50 |
Tier 3 | $171,001–$205,000 | $342,001–$410,000 | $527.50 | +$60.40 |
Tier 4 | $205,001–$500,000 | $410,001–$750,000 | $649.20 | +$83.30 |
Tier 5 | > $500,000 | > $750,000 | $689.90 | +$91.00 |
How IRMAA Works
IRMAA is a progressive surcharge system designed to have higher-income Medicare beneficiaries pay more toward their coverage. Here's how it operates:
Step 1: SSA Reviews Your Tax Return
Social Security obtains your Modified Adjusted Gross Income (MAGI) from the IRS for the tax year that's two years prior to the current year. For 2026 premiums, they'll use your 2024 return.
Step 2: Income Bracket Determines Surcharge
Based on your MAGI, SSA assigns you to an income tier. Each tier has a corresponding Part B and Part D surcharge that's added to your standard premiums.
Step 3: Surcharges Are Deducted Monthly
Your Part B premium (including IRMAA) is typically deducted from your Social Security benefit. Part D IRMAA is billed separately by your drug plan or deducted from your benefit.
What's Included in MAGI?
- Adjusted Gross Income (AGI)
- Tax-exempt interest income
- Foreign earned income exclusion
What's NOT in MAGI?
- Roth IRA distributions
- HSA distributions for qualified expenses
- Qualified charitable distributions (QCDs)
Planning Strategies to Reduce IRMAA
Strategic tax planning can help you reduce your MAGI and potentially lower or eliminate IRMAA surcharges. Many retirees face hidden IRMAA triggers they don't expect. Here are proven approaches to avoid them:
Roth Conversions (Strategic Timing)
Convert traditional IRA funds to a Roth in years when your income is lower (e.g., before Medicare eligibility). Once in a Roth, future distributions don't count toward MAGI.
Qualified Charitable Distributions (QCDs)
If you're 70½ or older, you can transfer up to $100,000/year directly from your IRA to charity. QCDs satisfy Required Minimum Distributions (RMDs) without increasing your MAGI.
Tax-Efficient Withdrawal Sequencing
Draw from taxable accounts or Roth IRAs first to minimize taxable income. Delay traditional IRA/401(k) withdrawals until necessary to keep MAGI below IRMAA thresholds.
Harvest Capital Losses
Offset capital gains by selling losing positions in taxable accounts. This reduces your AGI and may help you stay below an IRMAA threshold or move to a lower tier.
IRMAA Appeals Process
If you experience a life-changing event that reduces your income, you may qualify for an IRMAA reduction. SSA recognizes the following events:
Qualifying Life-Changing Events
- Marriage
- Divorce or annulment
- Death of spouse
- Work stoppage or reduction
- Loss of income-producing property
- Loss of pension income
- Employer settlement payment
How to File an Appeal
Complete Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event)
Provide supporting documentation (e.g., final pay stub, property sale records, divorce decree)
Submit to your local Social Security office or online through your my Social Security account
Frequently Asked Questions
What are the 2026 IRMAA income thresholds?
For 2026, IRMAA surcharges begin when your Modified Adjusted Gross Income (MAGI) exceeds $109,000 for single filers or $218,000 for married couples filing jointly. These thresholds are the confirmed 2026 figures announced by CMS. Higher income tiers have progressively higher surcharges, with the top tier applying to individuals earning over $500,000 and couples over $750,000.
When do the 2026 IRMAA brackets take effect?
The 2026 IRMAA brackets will take effect on January 1, 2026. However, they're based on your 2024 tax return income due to Medicare's two-year lookback period. Social Security obtains your income information from the IRS and sends IRMAA determination notices typically in November or December of the preceding year. Your adjusted premiums will be automatically deducted starting with your January 2026 Medicare coverage.
Can you appeal your 2026 IRMAA premium increase?
Yes, you can appeal your IRMAA determination if you've experienced a qualifying life-changing event that reduced your income since the lookback year. Events include marriage, divorce, death of spouse, work stoppage or reduction, loss of income-producing property, loss of pension income, or employer settlement payments. To appeal, complete Form SSA-44 and provide supporting documentation. Social Security typically processes appeals within 60 days, and approved reductions are applied retroactively. Learn more about the process using our IRMAA Appeal Helper tool.
Related 2026 Resources
Continue exploring how Medicare costs and coverage are changing next year.