By the Kryder Cares Data Desk · Reviewed by Kris Kryder, licensed agent · Updated
Key points
- 2026 IRMAA uses your 2024 tax return (modified adjusted gross income).
- No IRMAA in 2026 at or below $109,000 single / $218,000 joint.
- The highest 2026 Part B total is $689.90 a month, plus $91.00 added to Part D.
- Retirement, a spouse’s death or other life-changing events can be grounds for appeal on form SSA-44.
What IRMAA is
Most people pay the standard Part B premium — $202.90 a month in 2026. If your income is above certain levels, Social Security adds an income-related monthly adjustment amount (IRMAA) to your Part B premium and a separate amount to your Part D premium. It applies whether you have a stand-alone drug plan or drug coverage through a Medicare Advantage plan.
Social Security decides whether IRMAA applies using income information from the IRS, and it mails a letter explaining the amount. Kris is a licensed insurance agent, not a tax adviser — talk with your CPA or tax preparer about how income decisions may affect IRMAA.
The two-year look-back
IRMAA is based on your modified adjusted gross income (MAGI) from two years earlier — for 2026 premiums, the income on your 2024 federal tax return, which the IRS shares with Social Security. That look-back is why a big year — selling a business, a large Roth conversion, a final year of full salary — can show up as a higher Medicare premium two years later.
The 2027 IRMAA brackets haven’t been announced yet. They’ll be based on 2025 income, and CMS and Social Security usually publish them in the fall.
2026 IRMAA brackets
Here are the 2026 amounts CMS published. The Part B column shows your total monthly Part B premium; the Part D column shows the amount added to your drug plan premium.
| Single filer | Married filing jointly | Part B total / month | Part D add-on / month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| Above $109,000 – $137,000 | Above $218,000 – $274,000 | $284.10 | +$14.50 |
| Above $137,000 – $171,000 | Above $274,000 – $342,000 | $405.80 | +$37.50 |
| Above $171,000 – $205,000 | Above $342,000 – $410,000 | $527.50 | +$60.40 |
| Above $205,000 – less than $500,000 | Above $410,000 – less than $750,000 | $649.20 | +$83.30 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 |
If you lived with your spouse at any time during the year and file separately, 2026 brackets are: $109,000 or less → $202.90 / $0; above $109,000 and less than $391,000 → $649.20 / +$83.30; $391,000 or more → $689.90 / +$91.00.
Appealing IRMAA after a life-changing event
If your income has dropped since the tax year Social Security used, you can ask it to use a more recent year. Social Security’s rules (POMS HI 01120.001) list qualifying life-changing events, and the request is made on form SSA-44, “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event.”
- Marriage, divorce or annulment, or the death of a spouse.
- Work stoppage or work reduction.
- Loss of income-producing property.
- Loss of employer pension income, or receipt of an employer payment.
What you can do
Read the IRMAA letter carefully and check that the income shown matches your return. If retirement or another life-changing event lowered your income, gather proof and file form SSA-44 with Social Security.
For a quick estimate of where you land, try our IRMAA calculator. Kris’s article on IRMAA has more examples of when it comes up, and our Medicare costs guide covers the rest of your 2026 premiums. When you’re ready to compare plans, see Part D drug plans.
Your next step
Have questions about your own situation? Contact Kris or schedule a no-cost meeting. You can also read more about Medicare Part D and Medicare Supplement (Medigap).
Sources
- CMS — 2026 Medicare Parts A & B premiums and deductibles (fact sheet)
- Social Security POMS HI 01120.001 — IRMAA life-changing events
- CMS — Medicare costs
- CMS — Costs for Medicare drug coverage
We do not offer every plan available in your area. Currently we represent 14 organizations which offer 119 products in your area. Please contact Medicare.gov or 1-800-MEDICARE to get information on all of your options. This is a proprietary website and is not associated, endorsed or authorized by the Social Security Administration, the Department of Health and Human Services or the Center for Medicare and Medicaid Services. This site contains decision-support content and information about Medicare, services related to Medicare and services for people with Medicare. If you would like to find more information about the Medicare program please visit the Official U.S. Government Site for People with Medicare located at www.medicare.gov.
This guide is general education, not a recommendation for any specific plan or policy. Figures were current as of October 19, 2026; plan details and government amounts change every year.