Direct Answer
IRMAA is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. For 2026, the surcharge is based on your 2024 MAGI (or 2023 if 2024 is unavailable). Single filers above $109,000 and joint filers above $218,000 pay more than the standard $202.90 monthly Part B premium, which was $185.00 in 2025.
Medicare IRMAA Premium Surcharge Thresholds
2026 Medicare Part B IRMAA brackets
These brackets apply to 2026 premiums and are based on 2024 income as reported on your federal tax return. IRMAA uses income from two years prior. Amounts are the total monthly Part B premium, standard premium included.
| 2024 MAGI (Individual) | 2024 MAGI (Joint/MFJ) | 2026 Monthly Part B Premium |
|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 (standard) |
| $109,001-$137,000 | $218,001-$274,000 | $284.10 |
| $137,001-$171,000 | $274,001-$342,000 | $405.80 |
| $171,001-$205,000 | $342,001-$410,000 | $527.50 |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | $649.20 |
| $500,000 or more | $750,000 or more | $689.90 |
Source: CMS: 2026 Medicare Parts A & B Premiums and Deductibles. Last verified: October 2026. Verify current-year figures at Medicare.gov before making decisions.
How IRMAA is determined
The SSA determines IRMAA automatically using income data from the IRS. You receive a notice before your coverage year begins. Beneficiaries who are married filing separately face a compressed schedule in 2026: income above $109,000 and below $391,000 pays $649.20 per month for Part B, and income of $391,000 or more pays $689.90. Part D (prescription drug plan) also carries an IRMAA surcharge, separate from Part B. The surcharge amounts are adjusted annually; check Medicare.gov each fall for the coming year's figures.
Frequently asked questions
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. The SSA determines IRMAA based on your MAGI from two years prior. For 2026 premiums, 2024 tax return income is used (or 2023 if 2024 is unavailable). First-time IRMAA may come as a surprise if 2024 income included a one-time event like a Roth conversion or business sale.
Can I appeal an IRMAA determination?
Yes. If your income in the determination year was unusually high due to a one-time event such as divorce, spouse death, retirement, or job loss, you can request an IRMAA reconsideration using Form SSA-44. The SSA will consider your current or more recent income if a life-changing event reduced it. Routine high income from wages or investments does not qualify for an appeal.
How does Roth conversion income affect IRMAA?
Roth conversions increase your MAGI in the conversion year, which can push you into a higher IRMAA tier two years later. A $100,000 Roth conversion for a married couple with otherwise modest retirement income could trigger IRMAA surcharges. Careful conversion planning, smoothing conversions across multiple years, can help avoid large IRMAA jumps.
Cite This Page
If you reference this table in your own work, use the following citation format and add the date you accessed it:
Swoopr Editorial Team. (2026). Medicare IRMAA Premium Surcharge Thresholds. Swoopr Investment. https://www.getswoopr.com/tables/retirement/medicare-irmaa-thresholds/
Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised.