IRMAA Brackets 2026: Part B and Part D Income Limits
The 2026 IRMAA brackets start at $109,000 of modified adjusted gross income for single filers and $218,000 for joint filers, using your 2024 tax return. The table below is CMS's official 2026 schedule for Part B and Part D, with the monthly total per person.
Maintained by Archie Chang · IRMAA brackets checked against CMS October 18, 2026 · Methodology & sources
2026 IRMAA brackets: individual and joint returns
Standard Part B premium: $202.90 a month; Part B deductible: $283. MAGI is from your 2024 return. Totals are per person.
| Individual return MAGI | Joint return MAGI | Part B premium | Part D IRMAA | Part B + Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | +$0.00 | +$0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | +$14.50 | +$95.70 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | +$37.50 | +$240.40 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | +$60.40 | +$385.00 |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | $649.20 | +$83.30 | +$529.60 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 | +$578.00 |
Married filing separately
For people who are married, lived with their spouse at any time in the tax year, and file separate returns:
| MAGI | Part B premium | Part D IRMAA | Part B + Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $202.90 | +$0.00 | +$0.00 |
| Above $109,000 and below $391,000 | $649.20 | +$83.30 | +$529.60 |
| $391,000 or more | $689.90 | +$91.00 | +$578.00 |
Source: CMS fact sheet of November 14, 2025. SSA's premiums page shows +$487.90 for the top married-filing-separately Part B row; CMS shows +$487.00, matching its other tables, and is used here. Married people who lived apart from their spouse all year and file separately use the individual brackets.
Want your own number? Use the IRMAA calculator to enter your MAGI and see how far you are from the next bracket.
What MAGI means for IRMAA
Under 42 U.S.C. 1395r(i)(4), modified adjusted gross income is your adjusted gross income plus tax-exempt interest, with AGI figured without the exclusions for education savings bond interest, foreign earned income and housing, and U.S.-territory income (sections 135, 911, 931 and 933), so those amounts count too. Traditional IRA withdrawals, Roth conversions, interest, dividends, taxable Social Security and capital gains are in AGI. Qualified Roth withdrawals are not. Tax-exempt municipal bond interest is added back even though it is not taxed.
The brackets are cliffs, not marginal rates: one dollar over a threshold raises the whole premium for the year.
The two-year lookback
Social Security uses income from the last tax year beginning in the second calendar year before the premium year. For 2026 that is 2024; for 2027 it is 2025. A Roth conversion or a large capital gain in 2025 therefore shows up in your 2027 premium, not in 2026. See the 2027 IRMAA brackets for the income limits that apply to 2025 income.
Appeals and life-changing events
If your income is now significantly lower than the 2024 figure because of a major life event, you can ask Social Security to use a more recent year. The statute lists the death of a spouse, marriage and divorce, and other events set in regulations. SSA's form for this is SSA-44. If you believe SSA used wrong tax information, ask for reconsideration instead. SSA explains both on its Medicare premiums page.
IRMAA 2026 questions
What are the 2026 IRMAA brackets?
For 2026, IRMAA starts when 2024 modified adjusted gross income is above $109,000 on an individual return or $218,000 on a joint return. The next brackets start above $137,000 ($274,000 joint), $171,000 ($342,000 joint), $205,000 ($410,000 joint), and at $500,000 ($750,000 joint). The Part B premium rises from $202.90 to $284.10, $405.80, $527.50, $649.20 and $689.90 a month.
Which year of income decides my 2026 IRMAA?
Your 2024 tax return. By statute, Social Security uses income from the last tax year beginning in the second calendar year before the premium year, so 2026 premiums use 2024 income. If the IRS does not yet have a 2024 return for you, SSA can use 2023 data and adjust later.
What counts as MAGI for IRMAA?
Adjusted gross income plus tax-exempt interest, with certain excluded foreign and U.S.-territory income and education savings bond interest added back. Traditional IRA withdrawals, Roth conversions, taxable Social Security, interest, dividends and capital gains are already in AGI. Qualified Roth withdrawals are not in AGI, so they do not count.
Is IRMAA a marginal rate?
No. The brackets are cliffs. One dollar of MAGI above a threshold moves your whole Part B premium, and any Part D surcharge, to the next level for the full year.
How do I lower my IRMAA after retiring or another life event?
If your income dropped because of a life-changing event such as marriage, divorce, a spouse’s death, stopping or reducing work, or loss of income-producing property, you can ask SSA for a new decision with Form SSA-44 and a more recent income estimate. If you think SSA used wrong information, you can ask for reconsideration.
What are the IRMAA brackets for 2027?
The 2027 thresholds are set by the same statutory formula and are on our 2027 IRMAA brackets page, with a back-test against 2021 to 2026. CMS confirms the 2027 thresholds and premium amounts when it announces 2027 premiums, usually in mid-November.
IRMAA by year and tools