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2026 Medicare IRMAA Brackets: Income Limits & Medicare Premiums
Last Modified: 10/05/2026 | Reviewed by Keith Armbrecht (NPN 634015)
Quick Summary
IRMAA is an additional amount higher-income Medicare beneficiaries pay for Medicare Part B and Part D.
For 2026, IRMAA begins when modified adjusted gross income exceeds:
$109,000 — individual tax return
or
$218,000 — married filing jointly
For most beneficiaries, Social Security uses income reported on your 2024 federal tax return to determine your 2026 IRMAA.
Key Facts
2026 Medicare Part B IRMAA Brackets
Individual: $109,000 or less
Married Filing Jointly: $218,000 or less
2026 Part B premium: $202.90/month
Individual: Above $109,000 through $137,000
Married Filing Jointly: Above $218,000 through $274,000
IRMAA: $81.20
Total Part B premium: $284.10/month
Individual: Above $137,000 through $171,000
Married Filing Jointly: Above $274,000 through $342,000
IRMAA: $202.90
Total Part B premium: $405.80/month
Individual: Above $171,000 through $205,000
Married Filing Jointly: Above $342,000 through $410,000
IRMAA: $324.60
Total Part B premium: $527.50/month
Individual: Above $205,000 but below $500,000
Married Filing Jointly: Above $410,000 but below $750,000
IRMAA: $446.30
Total Part B premium: $649.20/month
Individual: $500,000 or more
Married Filing Jointly: $750,000 or more
IRMAA: $487.00
Total Part B premium: $689.90/month
IRMAA Also Applies to Medicare Part D
Higher-income beneficiaries can also pay a separate Part D IRMAA in addition to their prescription drug plan premium.
For 2026, monthly Part D IRMAA amounts range from:
$14.50 to $91.00
depending on income.
Which Tax Return Does Medicare Use?
For 2026 premiums, Social Security generally uses your 2024 modified adjusted gross income.
That’s because IRMAA normally uses tax information from two years earlier.
What Counts as Income for IRMAA?
For Medicare IRMAA purposes, modified adjusted gross income generally means:
Adjusted Gross Income
plus
tax-exempt interest income.
A Simple Example
Suppose a married couple filing jointly had 2024 MAGI of:
$280,000
That puts them above the $274,000 threshold but not above $342,000.
Each Medicare beneficiary would therefore pay a 2026 Part B premium of:
$405.80 per month
rather than the standard:
$202.90 per month
And applicable Part D IRMAA would also be added.
Can Your IRMAA Be Reduced?
Potentially.
If the income Medicare is using no longer represents your current financial situation because of an eligible life-changing event, you may be able to ask Social Security for a new determination.
Retirement or a significant reduction in work is a common example.
Video Explanation from Keith
2026 Medicare IRMAA Brackets Explained
Keith's Take
IRMAA is one area where good retirement planning can make a very large difference.
The biggest mistake I see is someone looking only at their taxable income and not thinking about Medicare MAGI.
A large capital gain, Roth conversion or other income event can potentially move you into a higher Medicare income bracket.
And because IRMAA uses a two-year lookback in the normal situation, something you do today can affect your Medicare premiums later.
When you’re close to one of these thresholds, the timing of income can matter.
Keith Armbrecht
Medicare on Video
Frequently Asked Questions About 2026 IRMAA
Q. What income triggers IRMAA in 2026?
A. Above $109,000 for an individual filer or $218,000 for married filing jointly.
Q. What tax year is used?
A. Generally your 2024 tax return for 2026 IRMAA.
Q. Is IRMAA based on gross income?
A. No. Medicare uses modified adjusted gross income under its rules.
Q. Does tax-exempt interest count?
A. Yes.
Q. Does IRMAA affect both spouses?
A. If both spouses have Medicare and their joint income puts them above the threshold, each beneficiary can have an IRMAA adjustment.
Q. Is IRMAA added to Part B?
A. Yes.
Q. Does IRMAA affect Part D?
A. Yes.
Q. Is IRMAA permanent?
A. No. It's recalculated annually.
Q. Can IRMAA be appealed?
A. Yes, under qualifying circumstances.
Official Government Sources
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