Want your exact cost, and how close you are to the next bracket? Use the IRMAA calculator below.
IRMAA calculator
Find your 2026 Medicare IRMAA bracket from your modified adjusted gross income and filing status. See your monthly Part B premium, the Part D surcharge, your yearly cost, and exactly how much income you’d need to cut to drop to a lower bracket.
2026 IRMAA brackets for individual and joint returns
| 2024 MAGI, individual return | 2024 MAGI, joint return | Part B premium | Part D surcharge | Extra per month |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | — | — |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | +$14.50 | $95.70 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | +$37.50 | $240.40 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | +$60.40 | $385.00 |
| Over $205,000 and under $500,000 | Over $410,000 and under $750,000 | $649.20 | +$83.30 | $529.60 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 | $578.00 |
Amounts are per person, per month. The Part D surcharge is added to whatever your Part D or Medicare Advantage drug plan charges. The standard Part B deductible for 2026 is $283.
Married, filing separately
If you’re married, lived with your spouse at any time during the year and file separately, there are only three levels:
| 2024 MAGI | Part B premium | Part D surcharge |
|---|---|---|
| $109,000 or less | $202.90 | — |
| Over $109,000 and under $391,000 | $649.20 | +$83.30 |
| $391,000 or more | $689.90 | +$91.00 |
Which income counts
IRMAA uses your modified adjusted gross income: the adjusted gross income on your tax return plus any tax-exempt interest. Social Security gets it from the IRS, and it uses the return from two years earlier. For 2026 premiums, that’s your 2024 return.
Common reasons people cross a threshold include required minimum distributions, Roth conversions, selling investments or a home at a large gain, and a final year of salary before retirement.
IRMAA is a cliff, not a slope
Going just $1 over a threshold puts you in the higher bracket for the whole year. At the first threshold, that means $95.70 more a month per person, or $1,148.40 a year. For a married couple who both have Medicare, it’s $2,296.80 a year. At the top bracket, each person pays $578.00 a month more than the standard amount.
If you control the timing of income, such as a Roth conversion or a capital gain, check how close you are to the next threshold before you act. The Roth conversion calculator shows the tax and the IRMAA a conversion could trigger.
2025 vs. 2026
| Bracket | 2025 individual MAGI | 2026 individual MAGI | 2025 Part B | 2026 Part B |
|---|---|---|---|---|
| Standard | $106,000 or less | $109,000 or less | $185.00 | $202.90 |
| Level 1 | Over $106,000 to $133,000 | Over $109,000 to $137,000 | $259.00 | $284.10 |
| Level 2 | Over $133,000 to $167,000 | Over $137,000 to $171,000 | $370.00 | $405.80 |
| Level 3 | Over $167,000 to $200,000 | Over $171,000 to $205,000 | $480.90 | $527.50 |
| Level 4 | Over $200,000 and under $500,000 | Over $205,000 and under $500,000 | $591.90 | $649.20 |
| Level 5 | $500,000 or more | $500,000 or more | $628.90 | $689.90 |
How to lower or appeal IRMAA
- Request a new decision after a life-changing event, such as retiring or cutting back your hours, by filing Form SSA-44 with Social Security. Our step-by-step appeal guide explains how.
- Plan income two years ahead. Spread Roth conversions or large gains over several years to stay under a threshold.
- Ask Social Security to correct errors, such as an amended return or an income figure that doesn’t match your return.
When the 2027 brackets come out
CMS usually announces next year’s Part B premium and IRMAA amounts in the fall. We’ll update this page and the IRMAA calculator as soon as the 2027 figures are published. Until then, see the projected 2027 Medicare Part B premium.
Reviewing your coverage for next year? Our Medicare open enrollment checklist covers what to compare before December 7.
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<a href="https://www.calcvera.net/irmaa-brackets/">2026 IRMAA brackets</a> (Calcvera) Frequently asked questions
What are the IRMAA brackets for 2026?
Which year’s income is used for 2026 IRMAA?
Is IRMAA charged per person?
Can I get IRMAA lowered?
What income is used for 2026 IRMAA?
What is the 2026 Medicare Part B premium?
Is IRMAA a cliff?
Does IRMAA apply to Medicare Advantage?
Can I lower my IRMAA if my income dropped?
Sources
- 2026 Medicare Parts A & B premiums and deductibles — Centers for Medicare & Medicaid Services
- Medicare premiums: rules for higher-income beneficiaries — Social Security Administration
- Form SSA-44 (life-changing event) — Social Security Administration
- Part B costs — Medicare.gov
How to appeal IRMAA
IRMAA uses your tax return from two years earlier. If your income has since fallen because of a life-changing event such as retirement, the loss of a pension or the death of a spouse, you can ask Social Security to use a more recent year with Form SSA-44. One-time spikes such as a Roth conversion or a large capital gain don’t qualify.
Read the full guide: How to appeal IRMAA: a step-by-step guide to Form SSA-44.