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).
2026 IRMA Brackets for Part B Adjustments
Single
≤ $109,000
$206.50
$0 (no IRMAA)
$109,001 - $137,000
$289.10
$82.60
+ $14.5
$137,001 - $171,000
$413.00
$206.50
+ $37.5
$171,001 - $205,000
$536.90
$330.40
+ $60.40
$205,001 - $500,000
$660.80
$454.30
+ $83.30
> $500,000
$702.10
$495.60
+ $91.00
Married, Filing Jointly
≤ $218,000
$206.50
$0 (no IRMAA)
$218,001 - $274,000
$289.10
$82.60
+ $14.50
$274,001 - $342,000
$413.00
$206.50
+ $37.50
$342,001 - $410,000
$536.90
$330.40
+ $60.40
$410,001 - $750,000
$660.80
$454.30
+ $83.30
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