When Does IRMAA Kick In? Income Limits & IRMAA Brackets
Higher-income Medicare beneficiaries can pay more for their coverage than the standard Medicare premiums.
IRMAA can increase both Part B and Part D costs based on income reported to the IRS.
Any additional charges can materially affect annual Medicare expenses, particularly for retirees with higher taxable income.
| 2026 MAGI — Individual | 2026 MAGI — Married Joint | Part B / Month | Part D IRMAA / Month |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | $14.50 + plan premium |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | $37.50 + plan premium |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | $60.40 + plan premium |
| $205,001–$499,999 | $410,001–$749,999 | $649.20 | $83.30 + plan premium |
| ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 + plan premium |
When IRMAA Applies?
IRMAA is applied annually to Part B and Part D premiums based on income from two years earlier.
Each fall which is typically in November, CMS will announce the next year’s base Part B premium and deductible.
SSA then uses IRS data to determine who owes IRMAA.
The higher premium takes effect with the January billing cycle and continues through December.
| Situation | Tax Data Used | IRMAA Starts |
|---|---|---|
| Enrolled Jan. 2026 | 2024 (normally) | Jan. 2026 |
| Enrolled July 2026 | 2024 (normally) | July 2026 |
| 2024 data unavailable | 2023 may be used | Applicable enrollment month |
| Retired; income subsequently falls | Initial determination may still use 2024 | May request reduction with SSA-44 |
2026 IRMAA Income Thresholds (and 2024–2025 Comparison)
For 2026, which is based on 2024 MAGI, CMS/SSA have set the IRMAA thresholds as follows:
| 2024 MAGI | Single | Married Filing Jointly | Part B Monthly | Part D IRMAA |
|---|---|---|---|---|
| Tier 0 | ≤ $109,000 | ≤ $218,000 | $202.90 | $0 |
| Tier 1 | $109,001–$137,000 | $218,001–$274,000 | $284.10 | $14.50 |
| Tier 2 | $137,001–$171,000 | $274,001–$342,000 | $405.80 | $37.50 |
| Tier 3 | $171,001–$205,000 | $342,001–$410,000 | $527.50 | $60.40 |
| Tier 4 | $205,001–<$500,000 | $410,001–<$750,000 | $649.20 | $83.30 |
| Tier 5 | ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 |
For married filing separately who lived with spouse, there are only two tiers:
MAGI over $109,000 for the single threshold incurs the Tier 4/5 surcharges.
If MFS and lived apart, SSA treats you like single.
Let’s compare the Part B base premium vs. IRMAA surcharges for 2024–2026:
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Check Medicare EligibilityIRMAA Surcharges vs Base Premium (2024–2026)
IRMAA can significantly raise your Medicare costs.
We compare the base Part B premium to the total premium and Part D surcharge in each bracket for 2024–2026.
It also shows the percent increase from the base premium for illustrative tiers.
| Year | Tier (Single MAGI) | Base $B Premium | $B Surcharge | Total $B Premium | %↑ | $D Surcharge | %↑ (vs Base) |
|---|---|---|---|---|---|---|---|
| 2024 | ≤$103k | $174.70 | – | $174.70 | 0% | – | 0% |
| 2024 | $103k–$129k | $174.70 | ≈$66.60* | $241.30 | +38% | $9.20* | +5.3% |
| 2024 | $129k–$159k | $174.70 | ≈$164.90* | $339.60 | +94% | $23.80* | +13.6% |
| 2025 | ≤$106k | $185.00 | – | $185.00 | 0% | – | 0% |
| 2025 | $106k–$133k | $185.00 | $74.00 | $259.00 | +40% | $13.70 | +7.4% |
| 2025 | $133k–$167k | $185.00 | $185.00 | $370.00 | +100% | $34.60* | +18.7% |
| 2026 | ≤$109k | $202.90 | – | $202.90 | 0% | – | 0% |
| 2026 | $109k–$137k | $202.90 | $81.20 | $284.10 | +40% | $14.50 | +7.1% |
| 2026 | $171k–$205k | $202.90 | $324.60 | $527.50 | +160% | $60.40 | +29.8% |
*Estimated since 2024 IRMAA table has not been published; actual 2024 surcharges were roughly as shown. Percent increases compare the total surcharge to the base premium for that year.
Does IRMAA Apply to Social Security and Retirement Income?
IRMAA can be affected by Social Security and retirement income.
Social Security, pensions, IRA and 401(k) withdrawals may increase your MAGI, which determines Medicare Part B and Part D surcharges.
IRMAA generally uses tax information from two years earlier.
IRMAA is calculated from your IRS tax return, not from Social Security or pension benefit statements. SSA defines MAGI for IRMAA as AGI + tax-exempt interest.
Included in MAGI
- Wages / salary
- Self-employment income
- Taxable traditional IRA withdrawals
- Taxable 401(k) withdrawals
- Required Minimum Distributions (RMDs)
- Taxable pension income
- Taxable interest
- Dividends
- Capital gains
- Rental income
- Taxable portion of Social Security benefits
- Other income included in AGI
- Tax-exempt interest — added back to AGI for Medicare MAGI
Not Included in MAGI
- Qualified Roth IRA withdrawals
- Most Social Security benefits that are not taxable
- Gifts
- Inheritances
- Life-insurance death benefits generally excluded from income
- Other amounts that are excluded from AGI and are not specifically added back
So, any increase in taxable income, such as
- Salaries
- Pensions
- IRA withdrawals
- Capital gains, etc., can push you into IRMAA.
Only truly tax-free income sources like Roth distributions or nontaxable gifts avoid MAGI.
Can You Avoid or Appeal IRMAA?
Yes, you may reduce IRMAA through tax planning, or request a lower amount after a qualifying life-changing event.
You can also appeal an incorrect determination, generally within 60 days of receiving SSA’s notice.
- Income-related appeal: If SSA used the wrong tax information, you can request review by providing the correct return.
- Life-changing events appeal: If your MAGI has fallen due to certain events, you may ask SSA to re-evaluate.
SSA lists qualifying life events as:
- Marriage
- Divorce
- Death of spouse
- Loss of income
- Employer settlements.
IRMAA and Income Factors FAQ
A spouse’s death can change your filing status and IRMAA income threshold, potentially increasing your surcharge.
Marriage or divorce can change your filing status and IRMAA income threshold, which may increase or decrease your surcharge.
Yes, trust or estate income included in your federal AGI generally counts toward IRMAA.
Yes, taxable Traditional IRA and 401(k) withdrawals, including RMDs, generally increase MAGI for IRMAA.
Generally no, qualified Roth IRA withdrawals are not included in taxable income or IRMAA MAGI.
Yes, taxable capital gains, dividends, interest, and rental income generally increase MAGI for IRMAA.
Yes, taxable pension and annuity income generally counts toward the MAGI used for IRMAA.
State residency does not affect IRMAA, but changing your federal filing status can change the income thresholds that apply.
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