What are the IRMAA brackets for 2026?
By Nicolas Straut
Key takeaways
- In 2026, IRMAA starts above $109,000 of 2024 MAGI for single filers and $218,000 for joint filers, and the top tier raises Part B from $202.90 to $689.90 a month.1 About 8% of people on Part B or Part D pay it.
- The brackets are cliffs, not phase-ins. One dollar over the first joint line costs each spouse on Medicare $1,148 for the year, or $2,297 for both.
- Income in 2026 sets your 2028 premiums, so this year's Roth conversions, IRA withdrawals and large sales decide a surcharge two years out.2 The Tweed Retirement Withdrawal Plan flags every year your income would cross a line.
In this article
- What is IRMAA?
- 2026 IRMAA brackets for Medicare Part B and Part D
- How much IRMAA costs a year at each bracket
- How IRMAA is calculated: MAGI and the two-year lookback
- How to avoid IRMAA in 4 steps
- Got an IRMAA letter after you retired?
- When will the 2027 IRMAA brackets come out?
- Frequently asked questions about IRMAA brackets
Key takeaways
- In 2026, IRMAA starts above $109,000 of 2024 MAGI for single filers and $218,000 for joint filers, and the top tier raises Part B from $202.90 to $689.90 a month.1 About 8% of people on Part B or Part D pay it.
- The brackets are cliffs, not phase-ins. One dollar over the first joint line costs each spouse on Medicare $1,148 for the year, or $2,297 for both.
- Income in 2026 sets your 2028 premiums, so this year's Roth conversions, IRA withdrawals and large sales decide a surcharge two years out.2 The Tweed Retirement Withdrawal Plan flags every year your income would cross a line.
The 2026 IRMAA brackets start at $109,000 of modified adjusted gross income for single filers and $218,000 for married couples filing jointly, based on your 2024 tax return, and run through six tiers up to $689.90 a month for Part B. Each tier also adds a Part D surcharge. This page lists every bracket, what each one costs a year, how MAGI is counted, and four ways to stay under a line.
What is IRMAA?
IRMAA, the income-related monthly adjustment amount, is an extra charge on Medicare Part B and Part D premiums for people whose income is above a set line. Social Security decides whether you owe it from the tax return the IRS sends, and Medicare adds it to your premiums for the whole year.
It applies from the month you enroll in Medicare, usually at 65, so income in the two years before you enroll counts too. Most people pay the standard $202.90 Part B premium in 2026, not a surcharge.
2026 IRMAA brackets for Medicare Part B and Part D
The 2026 IRMAA brackets use your 2024 MAGI. Find your filing status and income, then read across to your total monthly Part B premium and the amount added to your Part D plan's premium.
Single and married filing jointly
| Single, 2024 MAGI | Married filing jointly, 2024 MAGI | Part B a month | Part D added a month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | $60.40 |
| Over $205,000 to under $500,000 | Over $410,000 to under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married filing separately
Married people who file separately and lived with their spouse at any time in the year have three tiers, and the second one jumps straight to the fifth tier's premium.
| Married filing separately, 2024 MAGI | Part B a month | Part D added a month |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| Over $109,000 to under $391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
How much IRMAA costs a year at each bracket
IRMAA costs from $1,148 to $6,936 a year per person in 2026, on top of the standard Part B premium. The yearly figure is what matters for a Roth conversion, because a conversion that crosses a line pays it for all 12 months.
| Joint 2024 MAGI | Extra a year, one person | Extra a year, couple both on Medicare |
|---|---|---|
| Over $218,000 to $274,000 | $1,148 | $2,297 |
| Over $274,000 to $342,000 | $2,885 | $5,770 |
| Over $342,000 to $410,000 | $4,620 | $9,240 |
| Over $410,000 to under $750,000 | $6,355 | $12,710 |
| $750,000 or more | $6,936 | $13,872 |
Each figure is the Part B premium above $202.90 plus the Part D amount, times 12. A couple with $218,001 of joint MAGI pays $2,297 more than a couple with $218,000, so that one extra dollar of income costs them $2,297.
How IRMAA is calculated: MAGI and the two-year lookback
IRMAA is calculated from your MAGI, which for Medicare means your adjusted gross income plus tax-exempt interest, from the return filed 2 years earlier. For 2026 premiums that is your 2024 return, and if the IRS only has an older one, SSA uses that and updates it when you send the newer one.
Adjusted gross income includes the taxable part of every 401(k) and IRA withdrawal, required minimum distributions and Roth conversions among them.3 It also includes capital gains, interest, dividends and the taxable part of your Social Security, which can be up to 85% of your benefit.4 Tax-exempt municipal bond interest is added back, while qualified Roth IRA withdrawals aren't counted at all.
How to avoid IRMAA in 4 steps
You avoid IRMAA by keeping MAGI under the next line in the year that sets your premiums, which means planning income two years ahead.
Step 1: Find the line for the premium year you're setting
Income in 2026 sets 2028 premiums, and CMS hasn't published the 2028 lines. Use the 2026 lines as a stand-in, and leave a margin, because each year's lines are set fresh.
Step 2: Size Roth conversions and IRA withdrawals under it
Subtract your expected MAGI from the line to find your room. A couple expecting $180,000 of MAGI before a conversion has $38,000 of room under the first joint line, so a larger conversion would cost both of them the first-tier surcharge. The Tweed Roth Conversion Calculator prices the tax on that conversion.
Step 3: Time one-time income
A large capital gain, a business sale or a big IRA withdrawal for a purchase can push one year over a line. Splitting it across two tax years, or taking it in a year before Medicare counts your income, keeps each year lower. Your state may tax that withdrawal too, and the table of state taxes on retirement income shows which states do.
Step 4: File Form SSA-44 if your income dropped
If your income fell because of a life-changing event, you can ask SSA to use a more recent year with Form SSA-44.5 The events SSA lists are marriage, divorce or a spouse's death, stopping or cutting back work, losing income-producing property, losing or reducing an employer pension, and an employer settlement payment. Retiring is the common one, since a final salary year often sets the first premiums.
In Tweed's example retirement household, filling the 22% bracket each year with no Medicare limit crossed a line in 4 years. Staying under the line left the couple $32,669 more after tax by the end of the plan. Our guide to retirement withdrawal order walks through that example.
Got an IRMAA letter after you retired?
Tweed is building an IRMAA letter check and Form SSA-44 packet. It is for people whose Medicare premiums went up because of income from before they retired.
The packet checks whether one of the life-changing events SSA lists may apply to you and estimates what a lower surcharge could save from the income you expect. It also gives you a line-by-line guide to Form SSA-44, an evidence checklist, and a cover letter template. SSA makes the decision, so the packet can't promise a lower premium.
The packet will cost $29 once CMS publishes the 2027 brackets. It isn't open yet, so nothing is charged now. Leave your email and Tweed will tell you when it opens.
You're on the list. Tweed will email you once, when the packet opens.
We store only your email address. Educational tools, not financial advice.
When will the 2027 IRMAA brackets come out?
The 2027 IRMAA brackets come out when CMS announces the 2027 Medicare premiums, and they hadn't been published when this page was written. CMS released the 2026 figures on November 14, 2025, and Tweed will add 2027 when CMS publishes it.
The 2027 brackets will use your 2025 MAGI. Your 2026 income, still open until December 31, sets 2028 premiums.
The Tweed Retirement Withdrawal Plan keeps each year's income under the first Medicare line when that saves money, and flags every year it doesn't. It also shows the tax saved vs withdrawing from taxable accounts first, with this year's decisions free. The Tweed Roth Conversion Plan does the same for conversions alone, and the Tweed RMD Calculator shows the RMDs that could cross a line later.
This year is free
See your income vs the Medicare line every year
Frequently asked questions about IRMAA brackets
Is IRMAA charged per person?
Yes, IRMAA is charged per person, to each person enrolled in Medicare. A married couple filing jointly is tested on their joint MAGI, so if both spouses are on Medicare and their 2024 joint MAGI is just over $218,000, they pay $2,297 more in 2026, $1,148 each.
Do Roth IRA withdrawals count toward IRMAA?
No, qualified Roth IRA withdrawals don't count toward IRMAA, because they aren't part of your adjusted gross income. Converting money to a Roth does count, in the year you convert. That is why people who plan to convert often do it before Medicare starts, or keep each year's conversion under the next line.
Do RMDs count toward IRMAA?
Yes, required minimum distributions count toward IRMAA, because the taxable part of every 401(k) and traditional IRA withdrawal is in your adjusted gross income. A large pretax balance can produce RMDs that cross a line on their own. Withdrawing or converting in the years before RMDs start can keep later income lower.
Does selling a house count toward IRMAA?
Yes, selling a house counts toward IRMAA when part of the gain is taxable, because that gain is in your adjusted gross income. Gain you can exclude under the home sale exclusion doesn't count. A sale isn't on SSA's list of life-changing events, so you can't use Form SSA-44 to remove a one-time spike from it.
Do IRMAA brackets change every year?
Yes, IRMAA brackets change every year, because CMS sets new premiums and income lines each fall for the year ahead. The standard Part B premium rose from $185.00 a month in 2025 to $202.90 in 2026, $17.90 more, and every surcharge tier moved with it.
Sources
- https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles
- https://www.ssa.gov/benefits/medicare/medicare-premiums.html
- https://www.irs.gov/publications/p590b
- https://www.irs.gov/publications/p915
- https://www.ssa.gov/medicare/lower-irmaa
Premiums and income lines are the 2026 figures CMS published on November 14, 2025. Later years will differ.
Tweed provides educational estimates, not financial advice. Nicolas Straut is a personal finance writer, not a financial advisor. Confirm your specific situation with a qualified financial professional.
Personal finance writer, former Forbes contributor and This Week in Fintech writer. He isn't a financial advisor or a CPA.
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