IRMAA Brackets 2026 and IRMAA Calculator
Enter the modified adjusted gross income from your 2024 tax return to see your 2026 Medicare Part B premium, the Part D income-related surcharge, and how much room you have before the next IRMAA bracket. Figures come from the official CMS release.
Maintained by Archie Chang · IRMAA brackets checked against CMS October 12, 2026 · Methodology & sources
Your income and filing status
MAGI for IRMAA is adjusted gross income plus tax-exempt interest. Married people who lived apart from their spouse for the whole year and file separately use the individual brackets.
2026 result
Part B premium per person
$405.80
per month
- Part B IRMAA
- $202.90
- Part D IRMAA (added to your plan premium)
- $37.50
- IRMAA per year
- $2,884.80
You are in IRMAA bracket 2 of 5. The next bracket starts at $171,001 MAGI, $21,001 above your entry.
2026 IRMAA brackets for Part B and Part D
Standard Part B premium: $202.90 a month. Part B deductible: $283 a year. Brackets use MAGI from your 2024 return.
| Individual return MAGI | Joint return MAGI | Part B premium | Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | +$0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | +$14.50 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | +$37.50 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | +$60.40 |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | $649.20 | +$83.30 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 |
Married filing separately
For people who are married, lived with their spouse at any time during the year, and file separate returns:
| MAGI | Part B premium | Part D IRMAA |
|---|---|---|
| $109,000 or less | $202.90 | +$0.00 |
| Above $109,000 and below $391,000 | $649.20 | +$83.30 |
| $391,000 or more | $689.90 | +$91.00 |
Source: CMS fact sheet of November 14, 2025. SSA's premiums page shows +$487.90 for the top married-filing-separately Part B row; the CMS table shows +$487.00, matching its other tables, and is used here.
IRMAA brackets 2027: what is known now
CMS has not released the 2027 Part B premium or IRMAA brackets yet. The 2026 figures came out on November 14, 2025, so 2027 figures are expected in the fall of 2026. When they are published, this page will switch to the official 2027 table.
2027 IRMAA will be based on your 2025 tax return. That means income decisions made in 2025, such as a Roth conversion, a large capital gain or a required minimum distribution, can affect what you pay in 2027. We do not publish projected 2027 brackets, because the official thresholds depend on inflation data that is not final until the release.
How IRMAA works
The income-related monthly adjustment amount is an extra charge on Medicare Part B and Part D premiums for higher-income beneficiaries. CMS says it affects roughly 8% of people with Part B. Social Security decides it from your tax return two years back and adds it to your premium; the Part D amount is paid to Medicare even if you pay your drug plan directly.
The brackets are cliffs, not marginal rates. One dollar of MAGI above a threshold moves the whole premium to the next level for the full year, which is why the calculator shows how close you are to the next bracket.
If your income has dropped since that tax year because of a life-changing event, such as retirement, marriage, divorce or a spouse's death, Social Security can make a new decision using Form SSA-44 and a more recent income estimate.
IRMAA questions
What are the 2026 IRMAA brackets?
For 2026, IRMAA starts when modified adjusted gross income is above $109,000 on an individual return or $218,000 on a joint return. The Part B premium is $202.90 below those amounts and rises to $284.10, $405.80, $527.50, $649.20 and $689.90 in the five higher brackets, with Part D surcharges of $14.50 to $91.00 a month, according to the CMS fact sheet published November 14, 2025.
Which year's income is used for 2026 IRMAA?
Social Security uses the most recent federal tax return the IRS provides. For 2026 premiums that is generally your 2024 return, filed in 2025. If SSA used an older year and you have filed a newer return, you can ask SSA to update its records.
How is MAGI defined for IRMAA?
For Medicare premiums, Social Security defines modified adjusted gross income as your adjusted gross income plus tax-exempt interest income. Roth IRA withdrawals that are not taxable are not part of AGI, while traditional IRA withdrawals, Roth conversions and capital gains generally are.
What are the IRMAA brackets for 2027?
CMS has not published them yet. 2026 amounts were released on November 14, 2025, so 2027 amounts are expected in the fall of 2026. 2027 IRMAA will be based on 2025 tax returns. We will update this page from the official CMS release rather than publishing projections.
Can I appeal or lower my IRMAA?
If your income went down because of a life-changing event, such as marriage, divorce, death of a spouse, stopping or reducing work, loss of income-producing property, or certain pension or employer-settlement events, you can ask SSA for a new decision with Form SSA-44. If you think SSA used wrong information, you can request reconsideration.
Is IRMAA charged per person?
Yes. Each person enrolled in Medicare pays their own Part B premium and any Part D adjustment. A married couple on a joint return who are both enrolled each pay the surcharge, so the household cost is double the per-person amount shown.