*MFS = Married Filing Separately (uses same thresholds as single)
From your 2024 federal tax return — Line 11 on Form 1040
Helps us personalize your results
Used to calculate total household impact
Affects your drug coverage surcharge
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What Is IRMAA and Why Does It Matter?
What IRMAA stands for
IRMAA stands for Income-Related Monthly Adjustment Amount. It's a surcharge Medicare adds to your Part B and Part D premiums if your income is above certain thresholds. It's not a penalty — it's an income-based adjustment built into the program.
Based on 2-year-old income
The critical detail most people miss: Medicare uses your tax return from two years prior. Your 2026 premiums are based on your 2024 MAGI. A one-time high-income event in 2024 — like selling a home or a Roth conversion — can raise your 2026 premiums unexpectedly.
The IRMAA cliff effect
IRMAA uses brackets, not a sliding scale. One dollar of income over a bracket threshold triggers the full surcharge for that bracket. Careful income planning before December 31 each year can help you stay below a higher bracket.
You can appeal IRMAA
If your income dropped significantly after the year Medicare is basing your premium on — due to retirement, divorce, death of a spouse, or other life-changing events — you can appeal using SSA Form SSA-44 to have your premium recalculated on more recent income.
2026 IRMAA Brackets at a Glance
| Income (Single) | Income (Married Joint) | Part B Premium/mo | Part D Surcharge/mo | Total vs. Standard |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 | Standard — no IRMAA |
| $109,001–$136,000 | $218,001–$272,000 | $284.10 | +$14.50 | +$95.70/mo |
| $136,001–$163,000 | $272,001–$326,000 | $394.00 | +$37.60 | +$228.70/mo |
| $163,001–$192,000 | $326,001–$384,000 | $503.90 | +$60.60 | +$362.60/mo |
| $192,001–$500,000 | $384,001–$750,000 | $594.70 | +$83.60 | +$475.40/mo |
| > $500,000 | > $750,000 | $689.90 | +$91.00 | +$578.00/mo |
Source: CMS official 2026 Medicare Parts A & B Premiums and Deductibles announcement (November 14, 2025). IRMAA thresholds begin at $109,000 (single) and $218,000 (married filing jointly) based on 2024 MAGI. Part D surcharge is added on top of your plan's own premium. Confirm exact figures at cms.gov.