Which year's income does Social Security use?

A two-year look-back. Your 2026 premiums are based on the MAGI from your 2024 tax return. A one-time spike — selling a home or business, a large Roth conversion — can raise your premiums two years later.

Do Roth withdrawals count toward IRMAA?

Qualified Roth IRA withdrawals do not count toward MAGI, so they don't trigger IRMAA. Roth conversions, however, do count in the year you convert — which is why we often plan conversions before the two-year look-back window.

If my spouse also has Medicare, do we each pay IRMAA?

Yes. The thresholds are based on your joint MAGI, but each spouse on Medicare pays the surcharge individually.

I got an IRMAA letter but my income is lower now. What do I do?

If a life-changing event reduced your income, you can appeal with Form SSA-44 and current documentation within 60 days of the notice. We can walk you through when an appeal is likely to succeed.

Does IRMAA apply if I have Medicare Advantage?

Yes. IRMAA applies to Part B and Part D whether you have Original Medicare or Medicare Advantage, and it's billed by Medicare directly rather than by your plan.

Are you connected to Medicare or the government?

No. Mere Benefits is a private, independent agency and is not connected with or endorsed by the U.S. government or the federal Medicare program. We don't offer every plan available in your area — to review all your options, contact Medicare.gov or 1-800-MEDICARE.

How much does it cost to work with Mere Benefits?

Nothing extra. Plan prices are set by the carriers and are identical whether you enroll on your own or with a licensed agent — we're paid by the carriers, so our guidance is free to you.

How do I get started?

Call or text (904) 654-5450, email info@merebenefits.com, or use our contact form. We'll set up a relaxed, no-pressure conversation — in person on the First Coast, or by phone and video.

Are you independent, or tied to one insurance company?

Independent. We aren't captive to a single insurer, so we compare the options across the carriers we represent and recommend what fits you — not what pays us most.

Will I have to change doctors?

Not if we can help it. Before recommending a plan we confirm your doctors are in-network and your prescriptions are covered, so keeping your care is part of the decision.

Can you help by phone and video, or only in person?

Both. We meet clients in person across Northeast Florida and Camden County, GA, and serve all 11 of our licensed states by phone and video.

IRMAA: Higher-Income Medicare Surcharges

Name: Mere Benefits
Address: 9428 Baymeadows Rd. STE 137, Jacksonville, FL, 32256, US
Telephone: (904) 654-5450
Price range: Free consultation

What IRMAA is

IRMAA stands for Income-Related Monthly Adjustment Amount — an extra charge added to your Part B and Part D premiums when your Modified Adjusted Gross Income (MAGI) exceeds certain thresholds. There are five surcharge tiers above the standard premium, and they apply to both Part B and Part D.

The catch that surprises people: Social Security uses your income from two years ago. Your 2026 premiums are set from your 2024 tax return — the "look-back."

2026 IRMAA brackets

The standard 2026 Part B premium is $202.90/month. If your 2024 MAGI was above the thresholds below, you pay the higher Part B premium plus a Part D add-on. Each spouse on Medicare pays individually, even though the thresholds use your joint income.

Source: CMS. Based on your 2024 MAGI. Figures for 2026.
2024 MAGI (Individual / Joint)	Part B / month	Part D add-on
Up to $109,000 / $218,000	$202.90	$0.00
$109,001–$137,000 / $218,001–$274,000	$284.10	+$14.50
$137,001–$164,000 / $274,001–$328,000	$395.00	+$37.30
$164,001–$205,000 / $328,001–$410,000	$506.00	+$60.10
$205,001–$500,000 / $410,001–$750,000	$617.00	+$82.90
Above $500,000 / $750,000	$689.90	+$91.00

A quick example

A married couple with $300,000 in joint MAGI lands in the second tier. Each spouse pays $395.00/month for Part B plus a $37.30 Part D add-on — about $5,187.60 extra for the couple over the year. IRMAA surcharges rose roughly 9% from 2025 to 2026, so the stakes keep climbing.

What counts toward MAGI — and what doesn't

Because IRMAA is a set of cliffs, a single dollar over a threshold moves you up a whole tier. Knowing which income sources count is how you plan around them.

Counts (raises IRMAA): wages, traditional IRA/401(k) withdrawals, Roth conversions (in the conversion year), capital gains, rental and pension income, the taxable portion of Social Security, and tax-exempt municipal-bond interest.
Does not count (safe): qualified Roth IRA withdrawals, HSA distributions for medical costs, Qualified Charitable Distributions (QCDs), veterans' disability benefits, life-insurance proceeds, reverse-mortgage payments, gifts, and inheritances.

How to appeal after a life change

If a qualifying life event lowered your income, you can ask Social Security to use your current income instead of the two-year-old return by filing Form SSA-44. Qualifying events include retirement or reduced work, marriage or divorce, the death of a spouse, loss of a pension, or loss of income-producing property.

You have 60 days from the date on your IRMAA notice to file. Gather proof of the event, complete SSA-44 (from ssa.gov), submit it to Social Security, and they'll recalculate — sometimes retroactively with a refund. Many people who qualify never file; we'll tell you whether an appeal is likely to succeed and help with the paperwork.