IRMAA explained: what it costs in 2026 and how to lower it
By Elder PaperworkUpdated
Short answer
IRMAA is an extra amount added to your Medicare Part B and Part D premiums when your income is higher.
In 2026 it starts above $109,000 of MAGI (single) or $218,000 (joint), generally from your 2024 tax return.
At the top bracket it adds $578 a month per person: $487.00 for Part B and $91.00 for Part D.
Sources: CMS, November 14, 2025; Social Security, Medicare premiums. Read November 4, 2026.
Key facts
What is IRMAA?
IRMAA means income-related monthly adjustment amount.
It is an extra amount on top of the standard Part B premium and your Part D plan premium.
Social Security decides who owes it, using income data it gets from the IRS.
How much is IRMAA in 2026?
It depends on your MAGI and how you file your taxes. There are six income brackets.
| Single | Joint | Part B total | Part D extra |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Up to $137,000 | Up to $274,000 | $284.10 | $14.50 |
| Up to $171,000 | Up to $342,000 | $405.80 | $37.50 |
| Up to $205,000 | Up to $410,000 | $527.50 | $60.40 |
| Under $500,000 | Under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married and filing separately? A different table applies. See the married filing separately trap.
Which year’s income counts?
For 2026, Social Security generally uses your 2024 tax return, filed in 2025.
Sometimes it only has your 2023 return. You can then send the newer one.
Check your year with the IRMAA lookback year tool.
How do you pay IRMAA?
Social Security withholds Part B premiums, IRMAA included, from your benefit payment.
The Part D amount is also withheld, however you pay your plan premium.
If your benefit is too small, you get a bill for the rest.
See what you could save, before you pay.
Check my savingsCan you lower your IRMAA?
Yes, in some cases. Social Security can make a new decision, called a new initial determination.
- A life-changing event lowered your income: use Form SSA-44
- You filed an amended tax return for the year used
- The IRS corrected the income it reported
If the income Social Security used is wrong, you can also ask for a reconsideration.
Questions
Is IRMAA a penalty?
No. It is an income-based amount added to your Part B and Part D premiums.
Who decides if I owe IRMAA?
Social Security, using income data from the IRS.
Does IRMAA change every year?
Yes. The amount for each income level changes each year, and a newer tax return is used.