Costs & coverage
What is IRMAA?
IRMAA — the income-related monthly adjustment amount — is an extra charge added to your Part B and Part D premiums if your income is above a set threshold. In 2026 it starts above $109,000 for individuals and $218,000 for couples, and it's based on your tax return from two years earlier. If your income has since dropped, you can ask Social Security to reconsider.
How IRMAA works
Most people pay the standard Part B premium. If your income is above the threshold, Medicare adds a surcharge to both your Part B and Part D premiums. The amount steps up in tiers based on your income, and Social Security looks at your tax return from two years ago — so 2026 surcharges are based on your 2024 income.
The 2026 thresholds
The standard premium applies up to $109,000 (individual) or $218,000 (married filing jointly). Above that, you move into IRMAA tiers, with the highest tier reached at $500,000 single or $750,000 joint. The brackets are cliffs — going a dollar over a threshold moves you into the next tier — so income near a line is worth planning around. The estimator below shows your exact 2026 amount.
If your income has dropped
Because IRMAA uses a two-year-old return, a recent change can make it outdated. If you've had a life-changing event — you retired, stopped working, lost a pension, or got divorced — you can file Form SSA-44 to ask Social Security to use your newer, lower income instead. A licensed agent can point you to the right steps.
Common questions
What is IRMAA? FAQ
How is IRMAA calculated?
Can I appeal IRMAA?
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