2026 IRMAA brackets
The 2026 IRMAA brackets apply once MAGI exceeds $109,000 for single filers or $218,000 for married filing jointly, based on your 2024 tax return; at or below those amounts there is no surcharge. The standard Part B premium is $202.90 per month with a $283 annual deductible. Across the five surcharge tiers, IRMAA adds between $1,148.40 and $6,936.00 per person per year in combined Part B and Part D charges. CMS announced these figures on November 14, 2025.
What are the 2026 IRMAA brackets for Part B?
Six tiers: the standard premium plus five surcharge levels. The table shows the monthly surcharge and the total premium, because the total is what your bill shows. Many sites publish only the surcharge and leave the addition to you. How the $202.90 standard premium itself was set is covered in the 2026 Medicare Part B premium and increase history.
| MAGI, single filer | MAGI, married filing jointly | Monthly IRMAA surcharge | Total Part B premium | Share of program cost |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 | $202.90 | 25% |
| > $109,000 – ≤ $137,000 | > $218,000 – ≤ $274,000 | $81.20 | $284.10 | 35% |
| > $137,000 – ≤ $171,000 | > $274,000 – ≤ $342,000 | $202.90 | $405.80 | 50% |
| > $171,000 – ≤ $205,000 | > $342,000 – ≤ $410,000 | $324.60 | $527.50 | 65% |
| > $205,000 – < $500,000 | > $410,000 – < $750,000 | $446.30 | $649.20 | 80% |
| ≥ $500,000 | ≥ $750,000 | $487.00 | $689.90 | 85% |
Source: CMS, 2026 Medicare Parts A and B premiums and deductibles fact sheet (announced November 14, 2025).
A single filer with 2024 MAGI over $109,000 and up to $137,000 (married filing jointly: over $218,000 and up to $274,000) pays $284.10 per month for Part B in 2026, which is 35% of the program's estimated cost instead of the standard 25%. With the $14.50 Part D adjustment, IRMAA totals $1,148.40 per person for the year.
2024 MAGI over $137,000 and up to $171,000 for a single filer (over $274,000 and up to $342,000 jointly) means a $405.80 monthly Part B premium in 2026. Add the $37.50 Part D charge and the year's IRMAA comes to $2,884.80 per person.
A single filer with 2024 MAGI over $171,000 and up to $205,000 (married filing jointly: over $342,000 and up to $410,000) pays $527.50 per month for Part B in 2026. With the $60.40 Part D adjustment, IRMAA totals $4,620.00 per person for the year.
2024 MAGI over $205,000 and under $500,000 for a single filer (over $410,000 and under $750,000 jointly) means a $649.20 monthly Part B premium in 2026. Add the $83.30 Part D charge and the year's IRMAA comes to $6,355.20 per person.
At the top, a single filer with 2024 MAGI of $500,000 or more ($750,000 or more filing jointly) pays $689.90 per month for Part B, covering 85% of the program's estimated cost. Combined with the $91.00 Part D adjustment, IRMAA at this level runs $6,936.00 per person for the year.
The share-of-cost column explains why the surcharges exist. The standard premium is set to cover 25% of what Part B actually costs per enrollee; IRMAA payers cover 35% to 85% of that cost depending on tier. A reduced Part B benefit that covers only immunosuppressive drugs has its own, lower IRMAA schedule; the amounts above apply to full Part B. To see which tier your own numbers land in, and how close you sit to the next line, run them through the IRMAA calculator.
What are the 2026 Part D IRMAA amounts?
| MAGI, single filer | MAGI, married filing jointly | Monthly Part D IRMAA |
|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 |
| > $109,000 – ≤ $137,000 | > $218,000 – ≤ $274,000 | $14.50 |
| > $137,000 – ≤ $171,000 | > $274,000 – ≤ $342,000 | $37.50 |
| > $171,000 – ≤ $205,000 | > $342,000 – ≤ $410,000 | $60.40 |
| > $205,000 – < $500,000 | > $410,000 – < $750,000 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $91.00 |
Source: CMS, 2026 fact sheet (announced November 14, 2025).
The Part D adjustment ranges from $14.50 to $91.00 per month in 2026 and uses the same income tiers as Part B. It is added on top of whatever your drug plan charges and is paid to Medicare directly, not to your plan. It applies even inside a Medicare Advantage plan with drug coverage. Collection is automatic: Medicare deducts both surcharges from your Social Security payment, or bills you directly if you are not yet drawing benefits. The mechanics are in how Part D IRMAA stacks on your plan premium.
What are the 2026 IRMAA income limits for married couples filing jointly?
The joint thresholds double the single thresholds at every tier except the top. Surcharges begin once joint 2024 MAGI exceeds $218,000, and the higher tiers start above $274,000, $342,000, and $410,000. The top tier begins at $750,000, which is 1.5 times the single figure rather than double.
Both spouses pay. IRMAA is charged per person, so when a couple files jointly and both are on Medicare, each spouse owes the full surcharge set by the same joint MAGI. A couple in the first tier pays $2,296.80 per year in extra premiums household-wide, twice the per-person amount. One dollar of MAGI over $218,000 triggers the whole thing; there is no phase-in.
What if I am married filing separately?
| MAGI | Part B IRMAA | Total Part B premium | Part D IRMAA |
|---|---|---|---|
| ≤ $109,000 | $0.00 | $202.90 | $0.00 |
| > $109,000 – < $391,000 | $446.30 | $649.20 | $83.30 |
| ≥ $391,000 | $487.00 | $689.90 | $91.00 |
Source: CMS, 2026 fact sheet. If you lived apart from your spouse for the entire year, SSA uses the single-filer table instead; see the married filing separately guide.
Married filing separately skips the middle tiers entirely if you lived with your spouse at any point in 2024. One dollar of MAGI over $109,000 jumps straight to a $446.30 monthly Part B surcharge plus $83.30 for Part D, $6,355.20 per year. MAGI of $391,000 or more moves to the top tier: $689.90 per month for Part B plus $91.00 for Part D. If you lived apart the entire year, the single-filer table applies instead; see the married filing separately guide.
What income triggers the 2026 IRMAA surcharge?
2024 MAGI above $109,000 for a single filer, or above $218,000 filing jointly. At or below those figures you pay only the standard $202.90. The boundary is strict: exactly $109,000 is not above $109,000, so a single filer at precisely that number owes no surcharge. Put another way, the maximum 2024 MAGI that avoids IRMAA entirely is $109,000 single and $218,000 joint. MAGI here means adjusted gross income (Form 1040 line 11) plus tax-exempt interest (line 2a), nothing else; the details are in how to calculate MAGI for IRMAA.
These thresholds are up from $106,000 single and $212,000 joint in 2025, when the standard premium was $185.00. AI chat answers often circulate older figures; a bracket table is only as reliable as its year label. Every threshold except the top adjusts with inflation each year, while the $500,000 single and $750,000 joint top-tier lines are frozen by statute until 2028.
Many people search for IRMAA tax brackets, but IRMAA is not a tax. It is an income-related premium adjustment under 42 U.S.C. 1395r(i), collected with your Medicare premium. For incomes running close to a line, there are documented ways to stay under the 2026 IRMAA thresholds.
Which year's income sets my 2026 IRMAA?
Your 2024 tax return. Social Security uses the most recent return the IRS can provide, generally from two years back, and reads MAGI as line 11 plus line 2a of that return. Take 2024 MAGI of $120,000 for a single filer: that lands in the first surcharge tier, so the 2026 bill is $284.10 per month for Part B plus a $14.50 Part D adjustment.
How much is IRMAA for 2026 in total? Between $1,148.40 and $6,936.00 per person for the year, depending on tier. If your income has dropped since 2024 because you retired or had another qualifying life change, you can ask Social Security to use your current, lower income with Form SSA-44.
Hold-harmless will not help here. That rule limits how much the standard premium can rise for people on Social Security, but it does not cover income-adjusted premiums, so anyone paying a surcharge absorbs the full premium increase each year, whatever their cost-of-living adjustment was.
When were the 2026 IRMAA brackets announced?
They are final, not pending. CMS published the 2026 figures on November 14, 2025 in its annual premiums fact sheet, with the formal notice at 90 FR 52063. The 2025 figures arrived on November 8, 2024, so in recent practice the announcement lands in November, though the governing regulation targets September. Social Security mails its IRMAA determination letters in November, which is how many people first learn their tier. Those letters arrive during Medicare open enrollment (October 15 to December 7), so the 2026 amounts were knowable only for the final weeks of plan choosing.
The 2027 brackets will not be announced until fall 2026. Until then, the projected 2027 brackets page tracks where the thresholds are heading, and the 2025 IRMAA brackets cover prior-year questions.
Where do these numbers come from?
All figures on this page come from the CMS fact sheet announcing 2026 Medicare Parts A and B premiums (published November 14, 2025) and the corresponding Federal Register notice (90 FR 52063). We update this page within 24 hours of each annual CMS announcement.
Run your own 2024 numbers through the IRMAA calculator, or look ahead to the projected 2027 brackets.