The Income-Related Monthly Adjustment Amount (IRMAA) brackets have been updated for 2026, with income thresholds rising slightly due to inflation adjustments as determined by the Social Security Administration. If you're approaching Medicare eligibility or already enrolled, take our Find Your Medicare Path quiz to understand how IRMAA affects your coverage costs.
2026 IRMAA Bracket Changes
For individuals, the first IRMAA tier now begins above $109,000 in modified adjusted gross income (MAGI), up from $106,000 in 2025 according to SSA's IRMAA income brackets. Joint filers see the threshold rise to $218,000, up from $212,000. See the complete IRMAA Brackets 2025 vs 2026 comparison for all income tiers.
Who Pays IRMAA?
IRMAA is an additional premium surcharge for Medicare beneficiaries with higher incomes as outlined by Medicare.gov. It applies to both Part B and Part D coverage. Your IRMAA amount is based on your income from two years prior—so 2026 IRMAA is based on your 2024 tax return.
Income Brackets and Surcharges
The surcharge tiers remain structured similarly to previous years, with higher earners paying progressively more. The top bracket (individuals earning over $500,000 or couples over $750,000) carries the highest additional premium. Use our IRMAA Calculator to see your exact surcharge amount.
Life-Changing Event Appeals
If you experienced a life-changing event such as retirement, marriage, divorce, or loss of income, you may qualify for an IRMAA reduction under Social Security's life-changing event policy. File Form SSA-44 with Social Security to request a reassessment based on your current income rather than the two-year lookback. Read our IRMAA Planning Guide for strategies to reduce your surcharge.
Planning Strategies
Financial advisors can help you explore strategies to manage your income and potentially reduce IRMAA exposure, including Roth conversions, qualified charitable distributions, and timing of withdrawals from retirement accounts. Learn more in our Cost Optimization guide.
Use our IRMAA Calculator to estimate your 2026 surcharges based on your income level, or explore all Medicare planning tools for comprehensive cost management.