For 2026 Medicare premiums, IRMAA is based on 2024 Medicare MAGI. The standard Part B premium is $202.90 per month before any IRMAA surcharge.
Single and joint filers
| Single MAGI | Joint MAGI | Part B IRMAA | Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $81.20 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $202.90 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $324.60 | $60.40 |
| Over $205,000 to under $500,000 | Over $410,000 to under $750,000 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $91.00 |
Why this matters
A one-time income event can move a household into a higher bracket for the affected premium year. Use the calculator to test income decisions before they happen.
Frequently asked questions
- What income year is used for 2026 IRMAA?
- For 2026 Medicare premiums, IRMAA generally uses 2024 Medicare MAGI because the surcharge uses a two-year lookback.
- When do 2027 IRMAA brackets come out?
- CMS typically announces the next year's Medicare premiums and IRMAA amounts in the fall, often in October or November.
- Do Part D plans also have IRMAA?
- Yes. IRMAA can apply to both Medicare Part B and Part D. The Part D amount is separate from any plan premium.
Official sources
Last reviewed: May 18, 2026. This page summarizes official Medicare and Social Security guidance for educational use.