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2026 IRMAA Brackets and Calculator
Medicare charges higher Part B and Part D premiums when your income passes certain thresholds. Here are the 2026 brackets, how the two-year look-back works, and what you’ll pay. No sign-up needed.
Form 1040, line 11.
Form 1040, line 2a. Medicare adds it back.
2026 Part B premium
$284.10
A month per person: the $202.90 standard premium plus a $81.20 surcharge.
Part D surcharge
$14.50
A month per person, on top of your drug plan’s own premium.
For all of 2026
You pay $1,148.40 more than the standard premiums, per person on Medicare: $2,296.80 if you both are. Your MAGI of $230,000 is $12,000 over the $218,000 threshold for this tier, and $44,000 below the next one at $274,000.
MAGI here is your 2024 adjusted gross income plus tax-exempt interest: $230,000. Premiums are deducted from Social Security for most people. Part D surcharges apply only if you have a drug plan.
2026 brackets
2026 IRMAA brackets
Monthly premiums per person, by modified adjusted gross income on your 2024 tax return. The standard Part B premium is $202.90.
| Single, 2024 MAGI | Joint, 2024 MAGI | Part B a month | Part D surcharge |
|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | $0.00 |
| $109,000–$137,000 | $218,000–$274,000 | $284.10 | $14.50 |
| $137,000–$171,000 | $274,000–$342,000 | $405.80 | $37.50 |
| $171,000–$205,000 | $342,000–$410,000 | $527.50 | $60.40 |
| $205,000–$500,000 | $410,000–$750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Each row covers incomes above its lower figure, up to and including the upper one, except that exactly $500,000 ($750,000 joint) falls in the top row.
Married, filing separately
If you lived with your spouse at any time during the year but filed a separate return, there are only three tiers, and the second starts at the fifth tier’s premium.
| 2024 MAGI | Part B a month | Part D surcharge |
|---|---|---|
| Up to $109,000 | $202.90 | $0.00 |
| $109,000–$391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
The look-back
Which year’s income counts
Social Security sets your Medicare premiums from the most recent tax return the IRS has, which is usually from two years earlier. A large Roth conversion, home sale or IRA withdrawal this year can raise your premiums two years from now.
| Premium year | Based on income in |
|---|---|
| 2026 | 2024 |
| 2027 | 2025 |
| 2028 | 2026 |
Planning a conversion? The Roth conversion tax calculator warns you when one would cross a threshold.
Appeals
If your income has dropped
You can ask Social Security to use a more recent year’s income if it fell because of a life-changing event:
- You stopped working or cut back your hours.
- You married, divorced, or your spouse died.
- You lost income from a pension or from property, through no fault of your own.
- You received a settlement from an employer that closed or went bankrupt.
Use Form SSA-44 with proof of the event and your new income, such as a later tax return.
Questions
Frequently asked questions
- Which year’s income sets my 2026 Medicare premiums?
- Your 2024 tax return. Medicare looks back two years and uses your modified adjusted gross income (MAGI): adjusted gross income plus tax-exempt interest.
- What counts toward MAGI for IRMAA?
- Everything in adjusted gross income (Form 1040, line 11), including Roth conversions, capital gains, IRA withdrawals and the taxable part of Social Security, plus tax-exempt interest (line 2a).
- What if my income has dropped since then?
- If it fell because of a life-changing event, such as retirement or less work, marriage, divorce, the death of a spouse, or the loss of a pension, you can ask Social Security to use a more recent year with Form SSA-44.
- Do both spouses pay IRMAA?
- Each person on Medicare pays their own premium. On a joint return, the couple’s combined MAGI sets the tier, so if both spouses are on Medicare, both pay the surcharge.
- Does going $1 over a threshold matter?
- Yes. The tiers are cliffs: one dollar over a threshold means the full surcharge for that tier, for every month of the year.
- Will the thresholds be the same in 2028?
- Probably not. Most thresholds rise with inflation each year, and CMS publishes the next year’s amounts in the fall. Planning with this year’s thresholds is a cautious estimate.
See which years come close to a threshold
Velafolio’s free planner adds IRMAA surcharges to each year of your plan, based on income from two years earlier, alongside taxes, RMDs and Roth conversions.