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For 2026, Medicare generally determines Income-Related Monthly Adjustment Amounts (IRMAA) using your 2024 modified adjusted gross income (MAGI), from the federal tax return filed in 2025. If that information is unavailable, the Social Security Administration (SSA) may use 2023 tax data. The standard Part B premium is $202.90 per month; qualifying higher-income beneficiaries pay a higher total Part B premium and may also owe a separate Part D adjustment.
2026 IRMAA brackets and monthly premiums
These 2026 figures are for beneficiaries with full Part B coverage. The Part B column shows the total monthly premium, not just the IRMAA surcharge. Part D IRMAA is a separate monthly charge added to the premium for your Part D plan.
| 2024 MAGI, individual return | 2024 MAGI, married filing jointly | 2026 Part B total per month | Part D IRMAA per month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| More than $109,000 through $137,000 | More than $218,000 through $274,000 | $284.10 | $14.50 |
| More than $137,000 through $171,000 | More than $274,000 through $342,000 | $405.80 | $37.50 |
| More than $171,000 through $205,000 | More than $342,000 through $410,000 | $527.50 | $60.40 |
| More than $205,000 and less than $500,000 | More than $410,000 and less than $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
The Centers for Medicare & Medicaid Services (CMS) publishes these 2026 thresholds and premium amounts in its 2026 Medicare Parts B premiums and deductibles fact sheet. The Part D amount does not replace your plan’s premium: add the adjustment to that premium to estimate your monthly Part D cost.
Married filing separately after living with a spouse
If you are married, file separately, and lived with your spouse at any time during the tax year, CMS lists a different schedule:
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| 2024 MAGI | 2026 Part B total per month | Part D IRMAA per month |
|---|---|---|
| $109,000 or less | $202.90 | $0 |
| More than $109,000 and less than $391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
CMS also publishes a separate schedule for beneficiaries enrolled in Part B immunosuppressive-drug coverage only. The full-coverage amounts above do not apply to that special coverage group; check the CMS schedule for the relevant figures.
Which tax year does Medicare use for 2026 IRMAA?
SSA generally uses the most recent federal tax-return information it receives from the IRS. For a 2026 determination, that normally means your 2024 tax return, filed in 2025. In some cases, SSA may have only 2023 information. SSA explains the lookback and what to do if the information is outdated on its Medicare premiums page.
If SSA used 2023 data and you filed a 2024 return—or were not required to file one—contact SSA to explain the situation. Your current 2026 income does not automatically replace the tax data used for the initial determination; a review depends on the reason for the change and SSA’s process.
What income counts toward an IRMAA bracket?
IRMAA is based on modified adjusted gross income (MAGI) reported on the tax data SSA receives. To find the applicable row, use the MAGI and filing status for the tax year used in your determination, not simply your current salary or the amount of a single income source. Filing status matters: individual and joint filers have different thresholds, and married beneficiaries who file separately after living with a spouse have the distinct schedule above.
How to ask SSA to review an IRMAA determination
The right route depends on whether the tax information was wrong or whether your income fell after a qualifying life-changing event. SSA’s IRMAA guidance describes these review paths.
If SSA used incorrect or outdated tax information
- If SSA used 2023 data even though you filed a 2024 return, or were not required to file one, contact SSA and explain.
- If you filed an amended return that changes the MAGI SSA counted, call 1-800-772-1213 and say you want to lower IRMAA based on an amended return. SSA asks for a copy of the amended filing and the IRS acknowledgment receipt.
If income fell because of a qualifying event
You may ask SSA to consider new information if a qualifying life-changing event reduced your income. Examples include:
- Marriage, divorce or annulment, or the death of a spouse
- Stopping work or reducing work hours
- Loss of income-producing property due to a disaster or another event beyond your control
- Certain employer pension-plan cessations or reorganizations, or a qualifying employer settlement
SSA directs people to use Form SSA-44 and provide documentation connecting the event to the income reduction. The Department of Health and Human Services also describes the qualifying events and clarifies that a loss of dividend income or expenses that do not affect MAGI are not qualifying life-changing events on its Part B premium appeals page.
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