IRMAA · 2026
IRMAA brackets 2026
Find your current tier, the next income cliff, and the Part B and Part D surcharge. The calculator also shows the two-year lookback and the married-filing-separately rules.
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Written and maintained by Abdul SamadPunjab, Pakistan
| Single first threshold | $109,001.00First tier above the standard premium. |
|---|---|
| Joint first threshold | $218,001.00Married filing jointly. |
| Married filing separately | $109,001.00The first surcharge tier starts here. |
| First-tier Part B premium | $284.10Part D adds a separate IRMAA amount. |
| Lookback | 2 yearsFor 2026, generally 2024 income. |
Your result
Your IRMAA tier
IRMAA tier 1. Monthly surcharge $95.70. Annual surcharge $1,148.40.
For single with MAGI of $110,000.00 from 2024, the monthly Part B premium is $284.10. The Part D IRMAA amount is $14.50, and the total monthly surcharge is $95.70.
Room to the next bracket
You have $27,001.00 of MAGI headroom before the next tier at $137,001.00. Crossing that line can raise the surcharge for both Part B and Part D.
What crossing the next cliff costs
One dollar of MAGI over the next threshold adds $1,736.40 a year in surcharges for one person. The increase is a premium change, not a tax.
Projected income
At a projected MAGI of $130,000.00, the projected tier is Tier 1. The projected monthly surcharge is $95.70, or $1,148.40 a year.
Roth-conversion headroom before the next bracket is $7,001.00 at this income level. This is a planning estimate, not tax advice.
Cliff chart
The chart shows the MAGI range, the Part B total, and the Part D IRMAA amount for each tier.
| Tier | MAGI range | Part B | Part D IRMAA |
|---|---|---|---|
| Standard premium | $0.00 to $109,000.00 | $202.90 | $0.00 |
| Tier 1 | $109,001.00 to $137,000.00 | $284.10 | $14.50 |
| Tier 2 | $137,001.00 to $171,000.00 | $405.80 | $37.50 |
| Tier 3 | $171,001.00 to $205,000.00 | $527.50 | $60.40 |
| Tier 4 | $205,001.00 to $499,999.00 | $649.20 | $83.30 |
| Tier 5 | $500,000.00 or more | $689.90 | $91.00 |
Two-year lookahead
| Income year | Premium year | What it means |
|---|---|---|
| 2024 | 2026 | Income you earn in 2024 generally sets your premium in 2026. |
| 2025 | 2027 | Income you earn in 2025 generally sets your premium in 2027. |
| 2026 | 2028 | Income you earn in 2026 generally sets your premium in 2028. |
Married filing separately
Each spouse filing separately has a separate MAGI and IRMAA tier. Do not simply double one spouse's result. Check each return and each Medicare premium notice.
Part D IRMAA is added to the Part D plan premium. It is billed separately from the plan premium and is usually deducted from Social Security or paid to Medicare.
SSA-44 appeal helper
If a life-changing event lowered your income, you can ask Social Security to use the new income by filing Form SSA-44. Ask what proof the office needs for your event.
| Event | Proof usually asked for |
|---|---|
| Death of your spouse | Death certificate or SSA notice. |
| Marriage | Marriage certificate. |
| Divorce or annulment | Divorce decree or annulment order. |
| Work stoppage | Employer statement or pay records showing the stop date. |
| Work reduction | Pay records or an employer statement showing reduced hours or pay. |
| Loss of income-producing property | Insurance, disaster, or legal documents showing the loss was not a normal investment loss. |
| Loss of pension income | Pension administrator letter or plan termination notice. |
| Employer settlement payment | Settlement agreement or employer statement. |
Show the math
- MAGI from the lookback year: $110,000.00. Filing status: Single.
- Tier: Tier 1. Part B total: $284.10.
- Part B surcharge: $81.20. Part D IRMAA add-on: $14.50. Combined monthly surcharge: $81.20 + $14.50 = $95.70.
- Annual surcharge: $95.70 × 12 = $1,148.40.
- Headroom to the next tier: $27,001.00 below $137,001.00.
What to do next
- Check the income year on your noticeIRMAA uses a two-year lookback. Compare the notice with the tax return from the income year it names, not with this year’s income.
- If a life-changing event applies, file SSA-44Use the event that lowered your income and attach the proof Social Security asks for. Keep a copy of the form and the notice.
- Ask how Part D IRMAA is billedPart D IRMAA is separate from the plan premium. Confirm whether it is deducted from Social Security or billed by Medicare, and check both amounts.
Scenario compare
Change one fact to see how the answer moves. The alternate column uses the same rules and the same sources.
| Result | Current | Alternate |
|---|---|---|
| Tier | Tier 1 | Tier 2 |
| Monthly surcharge | $95.70 | $240.40 |
| Annual surcharge | $1,148.40 | $2,884.80 |
| Roth conversion headroom | $7,001.00 | $21,001.00 |
Deadline and timing
IRMAA is based on the tax return from two years earlier. If Social Security sends an IRMAA notice, review it when it arrives and ask about Form SSA-44 if a life-changing event applies.
Part D IRMAA is billed separately from the plan premium. Check both the Medicare notice and the plan bill so a missing amount does not become a surprise.
A result can be right for the inputs and still be wrong for your state or tax household.
Report an error in this calculatorIRMAA brackets 2026 married
A married couple filing jointly moves into the first IRMAA tier at $218,001.00 of MAGI. Each spouse who is enrolled in Medicare may pay the surcharge, so a joint return can produce two IRMAA amounts.
The joint thresholds are double the single thresholds until the top tier. Use the married-couple view in the calculator to see the household monthly surcharge when both spouses have the same MAGI.
IRMAA brackets 2026 married filing separately
Married filing separately has its own table. The first surcharge tier starts at $109,001.00, much lower than the joint first threshold. Each spouse has a separate MAGI and a separate premium notice.
Do not double one spouse's result for a married-filing-separately estimate. Check each return and each Medicare notice, and ask a tax preparer if the filing status is uncertain.
What is the IRMAA threshold for 2026
The first single threshold is $109,001.00 of MAGI. The first joint threshold is $218,001.00. The standard premium applies at or below those lines, and the surcharge begins one dollar above them.
| Filing status | Standard tier up to | First surcharge starts at |
|---|---|---|
| Single | $109,000.00 | $109,001.00 |
| Married filing jointly | $218,000.00 | $218,001.00 |
| Married filing separately | $109,000.00 | $109,001.00 |
How close am I to the next IRMAA bracket
The calculator subtracts your MAGI from the next bracket's start. In the worked example, $109,001.00 leaves $28,000.00 before the next tier at $137,001.00.
That headroom is not a tax-free allowance. It is the amount of additional MAGI that would move you into the next IRMAA tier for the premium year.
IRMAA Part B surcharge 2026
Part B IRMAA is the difference between your tier's Part B total and the standard premium. In the first tier, the Part B total is $284.10, so the Part B surcharge is $81.20 a month.
The surcharge is added to the standard premium. It is not a separate optional plan. If you are enrolled in Part B, the income-based amount applies.
IRMAA Part D surcharge 2026
Part D IRMAA is an add-on to your Part D plan premium. In the first tier, the amount is $14.50 a month. It is billed separately from the plan premium and can be deducted from Social Security or paid to Medicare.
A person with no Part D plan generally does not pay the Part D IRMAA amount, but the Part B surcharge can still apply.
IRMAA two year lookback
IRMAA uses a two-year lookback. Income you earn in one year generally sets your premium two years later. A large sale, Roth conversion, or retirement distribution can raise the premium before you notice the change.
| Income year | Premium year |
|---|---|
| 2024 | 2026 |
| 2025 | 2027 |
| 2026 | 2028 |
Medicare Part B premium 2026 married
For a married couple filing jointly, the standard Part B premium is $202.90 per spouse. Above the joint threshold, each enrolled spouse can pay the tier's Part B total, not just one household surcharge.
If both spouses have different MAGI because they file separately, use each spouse's own return and tier. The calculator's married-filing-separately view explains that split.
SSA-44 appeal helper
Form SSA-44 asks Social Security to use a newer income figure after a life-changing event. Common events include retirement, marriage, divorce, the death of a spouse, and a loss of income-producing property. The calculator lists the events in its result and links to Social Security.
Open the official SSA-44 form. This page is guidance, not legal or tax advice.
What changed for 2026 compared with 2025
| Rule | 2025 | 2026 |
|---|---|---|
| Part B standard premiumThe base for every IRMAA tier. | $185.00 | $202.90 |
| Single first thresholdSurcharge starts one dollar above this line. | $106,001.00 | $109,001.00 |
| Joint first thresholdMarried filing jointly. | $212,001.00 | $218,001.00 |
| Separate first thresholdMarried filing separately. | $106,001.00 | $109,001.00 |
| First-tier Part B totalStandard premium plus the first-tier surcharge. | $259.00 | $284.10 |
| First-tier Part D IRMAAAdded to the Part D plan premium. | $13.70 | $14.50 |
Worked example
A single filer reports $109,001.00 of MAGI from 2024. That is one dollar above the first threshold, so the first IRMAA tier applies.
| MAGI from 2024 | $109,001.00 |
|---|---|
| Current tier | Tier 1 |
| Monthly Part B | $284.10 |
| Monthly Part D IRMAA | $14.50 |
| Monthly surcharge | $95.70 |
| Annual surcharge | $1,148.40 |
| Headroom to next tier | $28,000.00 |
At a projected MAGI of $137,001.00, the next tier starts at $137,001.00 and the Roth-conversion headroom is $34,000.00.
MedicareClear is independent. We do not sell plans, rank carriers, or claim an official connection to Medicare.gov or any government agency.
Three honest caveats
- IRMAA uses MAGI, not taxable income or your salary. Add back the income items the tax rules require, and use the tax return from the lookback year.
- A life-changing event can change the income SSA uses, but only if you file the right form with the right proof. The agency decides whether the event qualifies.
- Part D IRMAA is separate from the plan premium, and Part D plan premiums vary. This calculator estimates the IRMAA add-on, not the total Part D plan cost.
Frequently asked questions
Medicare Part B premium calculator
Use this calculator with the MAGI from the tax return two years earlier. For 2026, the standard Part B premium is $202.90. Above the first threshold, the Part B premium rises by IRMAA tier.
What is the CMS Part B premium 2026?
The CMS standard Part B premium for 2026 is $202.90 a month. The Part B deductible is $283.00. IRMAA can raise the premium above the standard amount.
Where is the SSA IRMAA chart?
The Social Security Administration publishes the official IRMAA chart and the SSA-44 form. This page uses the CMS premium and IRMAA table from the source table below. Check the official SSA chart before filing an appeal.
Can a Roth conversion push me into IRMAA?
Yes. A Roth conversion can raise MAGI in the year of the conversion, and that income can set your Part B and Part D premium two years later. The projected-income field shows the next bracket before you convert.
What is the IRMAA lookback year?
For 2026 premiums, IRMAA generally uses 2024 modified adjusted gross income. A life-changing event can let you ask Social Security to use a newer income figure through Form SSA-44.
Can I appeal an IRMAA decision?
You can ask Social Security to review the decision if a life-changing event changed your income. File Form SSA-44 and provide the proof the office requests. This page is guidance, not tax or legal advice.
Related help
Source table
| Figure | Value used | Official source |
|---|---|---|
| Part B standard premium | $202.90 | CMS Part B premium fact sheetChecked |
| IRMAA brackets and surcharges | $109,001.00 single / $218,001.00 joint | CMS Part B premium fact sheetChecked |
| Two-year lookback | 2 years | SSA Program Operations ManualChecked |
| SSA-44 life-changing events | Official form and review process | SSA-44 formChecked |
| Part D IRMAA billing | Separate from the plan premium | Medicare.gov Part D costsChecked |
Cite this page
If you cite this page, use the reference below. It shows the date the figures were last checked so readers can judge whether they are current.
MedicareClear. “IRMAA brackets 2026.” Figures checked October 28, 2026. https://medicareclear.top/calculators/irmaa-cliff-checker
Print the checklist for a parent or keep a copy for your records. If a figure looks wrong, send the page and the official source you used.
Found a mistake?Report an error
MedicareClear is independent and is not connected to Medicare.gov, Social Security, or the IRS. This page is educational and does not provide tax, legal, or financial advice. Confirm the income year and filing status with the official sources before you act.
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