2026 IRMAA brackets
IRMAA (the Income-Related Monthly Adjustment Amount) is an extra charge added to your Medicare Part B and Part D premiums when your income is above a set level. The standard 2026 Part B premium is $202.90 a month. The surcharges below are added on top, per person, based on your 2024 MAGI.
| Single MAGI (2024) | Joint MAGI (2024) | Part B surcharge | Part B total | Part D surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 |
| $109,001–$137,000 | $218,001–$274,000 | $81.20 | $284.10 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $202.90 | $405.80 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $324.60 | $527.50 | $60.40 |
| $205,001–$499,999 | $410,001–$749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
Monthly amounts per person. Source: CMS, “2026 Medicare Parts A & B Premiums and Deductibles” fact sheet (Nov 14, 2025). Married filing separately: $0 up to $109,000, $446.30 from $109,001 to $390,999, and $487.00 at $391,000 or more (Part B).
How IRMAA works
- Two-year lookback. Social Security uses the tax return from two years ago. A big income year at 63 shows up in your Medicare premiums at 65.
- Cliffs, not slopes. One dollar over a threshold moves you into the full surcharge for that tier, for the whole year.
- Required minimum distributions add up. RMDs from a large traditional IRA raise your income every year, which is why the projection in the calculator often climbs with age.
- Roth income does not count. Qualified Roth withdrawals are not part of MAGI, so money you convert before RMDs begin can keep future income under the thresholds.
How to lower IRMAA
- Convert to Roth in stages during low-income years, and keep each year's conversion under the next IRMAA threshold. Model the tax with the Roth conversion tax calculator.
- Give to charity with qualified charitable distributions (QCDs) from your IRA after age 70½. They count toward RMDs but not toward MAGI.
- Time large capital gains and home sales so they do not stack with a high-income year.
- Appeal with form SSA-44 if a life-changing event lowered your income.
- See what your IRA will cost your heirs with the Family Tax Rate calculator.
This calculator gives a simplified planning estimate for educational purposes and is not tax or Medicare advice. Your actual premium is set by Social Security from your tax records.
Frequently asked questions
What are the IRMAA brackets for 2026?
For 2026, IRMAA starts when your 2024 modified adjusted gross income (MAGI) is above $109,000 for a single filer or $218,000 for a married couple filing jointly. There are five surcharge tiers. The top tier starts at $500,000 (single) or $750,000 (joint), where the Part B surcharge is $487.00 a month and the Part D surcharge is $91.00 a month per person.
Which year's income does Medicare use for IRMAA?
Medicare looks back two years. Your 2026 premiums are based on the MAGI from your 2024 federal tax return. MAGI for IRMAA is your adjusted gross income plus tax-exempt interest.
Does a Roth conversion trigger IRMAA?
It can. The converted amount counts as income in the year you convert, so a large conversion can push you into a higher IRMAA tier two years later. Qualified Roth withdrawals afterwards do not count toward MAGI, so converting before or early in retirement can lower IRMAA exposure for the rest of your life.
Can I appeal an IRMAA surcharge?
Yes, if your income dropped because of a life-changing event such as retirement (work stoppage or reduction), marriage, divorce, the death of a spouse, or the loss of a pension or income-producing property. File Social Security form SSA-44 with proof of the event and your new, lower income estimate.
Do married couples each pay IRMAA?
Yes. The surcharge applies per person. If both spouses are on Medicare and your joint income is in a surcharge tier, each spouse pays the Part B and Part D surcharge, so the household cost is double the per-person figure.
Go deeper
Paul's Roth Magic Tricks ebook explains how to time Roth conversions so they lower your lifetime taxes and your Medicare premiums.