Income Surcharges
IRMAA
If your income exceeds certain thresholds, you'll pay more for Medicare Part B and Part D. This surcharge is called IRMAA — the Income-Related Monthly Adjustment Amount.
How IRMAA Works
Two-Year Lookback
IRMAA is based on your Modified Adjusted Gross Income (MAGI) from two years prior. In 2026, Social Security uses your 2024 tax return to determine your surcharge.
SSA Notifies You
Social Security sends an IRMAA determination letter in the fall before the year it takes effect. It lists your income tier and the resulting surcharge amount.
Added to Your Premium
IRMAA is added on top of the standard Part B premium and your Part D plan's premium. It is deducted from your Social Security benefit or billed directly if you don't receive SS.
2026 Part B IRMAA Brackets
Standard 2026 Part B premium: $202.90/month. IRMAA surcharges below are added on top.
| Individual MAGI | Joint MAGI | Surcharge | Total Part B |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0 | $202.90 |
| $109,001 – $137,000 | $218,001 – $274,000 | +$81.20 | $284.10 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$202.90 | $405.80 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$324.60 | $527.50 |
| $205,001 – $499,999 | $410,001 – $749,999 | +$446.30 | $649.20 |
| $500,000 and above | $750,000 and above | +$487.00 | $689.90 |
Amounts are for 2026 and adjust annually each fall.
2026 Part D IRMAA Brackets
The Part D IRMAA surcharge is added on top of your plan's own premium — regardless of which plan you have.
| Individual MAGI | Joint MAGI | Part D Surcharge |
|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0 |
| $109,001 – $137,000 | $218,001 – $274,000 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | +$83.30 |
| $500,000 and above | $750,000 and above | +$91.00 |
How to Appeal IRMAA
If your income has dropped significantly since the year Social Security is using — due to retirement, divorce, death of a spouse, loss of income-producing property, or other life-changing events — you can request a reduction using SSA Form SSA-44 ↗.
Qualifying life events:
- •Marriage, divorce, or annulment
- •Death of a spouse
- •You or your spouse stopped working or reduced work hours
- •Loss of income-producing property (e.g., disaster, fraud)
- •Loss of pension income
- •Employer settlement payment received in a prior year
Download SSA-44 (PDF) ↗ — file at your local Social Security office or by mail. Bring documentation of the income change.
See How IRMAA Affects Your Total Medicare Cost
Use our Medicare Budget tool to plug in your income bracket and plan costs and see your complete monthly and annual Medicare expense.
My Medicare Budget →Questions about IRMAA?
We can help you understand your surcharge, whether an appeal makes sense, and how to factor IRMAA into your Medicare plan selection.
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