2026 IRMAA and Medicare Payments

IRMAA surcharges added to base Medicare Part B payments are based the modified adjusted gross income (MAGI) - which is generally the taxpayer's adjusted gross income (AGI) plus certain tax-exempt interest from the two years prior tax return to the IRMAA period. The 2024 tax return would be relevant for Medicare payments in 2026.

If a taxpayer's income drops significantly or experiences other life-changing events, such as a change in filing status, they can submit Form SSA-44 to the Social Security Administration (SSA).