What are the IRMAA income brackets for 2026?
For 2026, IRMAA (the Income-Related Monthly Adjustment Amount) applies when your 2024 modified adjusted gross income is above $109,000 for single filers or $218,000 for joint filers. Across the five surcharge tiers, total Part B premiums range from $284.10 to $689.90 per month, and Part D adds a surcharge of $14.50 to $91.00 on top of your drug plan premium.
Last reviewed August 17, 2026 · Published August 17, 2026 · Mere Benefits Data Desk
The number that matters is not this year’s income. Your 2026 IRMAA is based on the modified adjusted gross income (MAGI) from your 2024 tax return, the most recent one the IRS had on file. MAGI here means adjusted gross income plus tax-exempt interest. If your income has dropped since 2024 because of a life-changing event such as retirement, divorce, or the death of a spouse, you may file Form SSA-44 and ask Social Security to use your more recent, lower income instead.
The 2026 IRMAA table
For 2026, the standard Part B premium is $202.90 per month. IRMAA raises that, and adds a Part D surcharge paid to Medicare on top of whatever your drug plan itself charges.
| 2024 MAGI (single) | 2024 MAGI (married filing jointly) | Total Part B premium (2026) | Part D surcharge (2026) |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $83.30 |
| $500,000 and up | $750,000 and up | $689.90 | $91.00 |
Married filing separately has its own harsher schedule: above $109,000 you jump near the top tiers, with the highest tier starting at $391,000.
How it works in practice
IRMAA is a cliff, not a slope. One dollar over a threshold puts you in the next tier for the entire year, per person. A married couple where both spouses are on Medicare pays the surcharge twice.
Example: a single retiree with 2024 MAGI of $137,500 lands in the third row for 2026. That is $405.80 per month for Part B plus $37.50 for Part D, about $443 per month, roughly $2,900 more for the year than if their 2024 income had been $500 lower.
Here’s what I tell clients approaching a bracket edge: IRMAA planning happens two years ahead. Roth conversions, large capital gains, and IRA withdrawals in 2026 will set your 2028 premiums, so the time to check the thresholds is before you realize the income, not after the SSA letter arrives.
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