IRMAA is an income surcharge added to your Part B and Part D premiums. It's based on your 2024 tax return and it's a cliff — one dollar over a threshold triggers the full higher amount. Here is every 2026 bracket.
| Single (2024 MAGI) | Married filing jointly | Part B premium | Part D surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 + plan |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 |
Married filing separately: ≤ $109,000 → standard; $109,001–$390,999 → $649.20 / $83.30; ≥ $391,000 → $689.90 / $91.00. Part D surcharge is added on top of your plan's premium.
Social Security looks back two years — your 2024 Modified Adjusted Gross Income sets your 2026 surcharge. It's a per-person amount, so a married couple who are both on Medicare each pay it. Run your exact number on the IRMAA calculator.
Had a life-changing event — retirement, divorce, death of a spouse, loss of income? You can appeal with Form SSA-44 to have IRMAA recalculated on your current income instead of 2024. Agents: this appeal is a high-value touchpoint with affluent clients.
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New here? Start for $7.49 →IRMAA starts at $109,000 income for singles and $218,000 for married couples filing jointly, based on 2024 income. It rises through six tiers up to a $689.90 Part B premium and $91.00 Part D surcharge at $500,000 single / $750,000 joint.
Your 2024 Modified Adjusted Gross Income (MAGI) from your tax return — Social Security uses a two-year lookback.
Yes. File Form SSA-44 after a life-changing event such as retirement, divorce, or loss of income to have IRMAA recalculated on your current income.
Figures on this page are verified against U.S. government primary sources: