IRMAA brackets for 2026 (Part B and Part D)
These are the official 2026 amounts. The Part B column is your total monthly premium. The Part D column is added to whatever your drug plan charges.
Swipe the table sideways to see all columns.
| Income, single | Income, married filing jointly | Part B a month | Part D extra a month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Over $109,000 up to $137,000 | Over $218,000 up to $274,000 | $284.10 | $14.50 |
| Over $137,000 up to $171,000 | Over $274,000 up to $342,000 | $405.80 | $37.50 |
| Over $171,000 up to $205,000 | Over $342,000 up to $410,000 | $527.50 | $60.40 |
| Over $205,000 and under $500,000 | Over $410,000 and under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married, filing separately, and lived with your spouse at any time in the year: $109,000 or less pays $202.90 for Part B and nothing extra for Part D. Over $109,000 and under $391,000 pays $649.20 and $83.30. $391,000 or more pays $689.90 and $91.00.
IRMAA brackets for 2027
CMS hasn't released them yet (checked November 6, 2026). It usually does in November: the 2026 numbers came out on November 14, 2025. The 2027 brackets will be based on your 2025 tax return. We'll put the official table and the calculator update here the day they're out. We won't post guesses as official numbers.
How IRMAA works
Most people pay the standard Part B premium. If your income two years ago was above the first line, Social Security adds a surcharge to your Part B premium and to your Part D coverage. About 8% of people with Medicare pay it.
The income that counts is your modified adjusted gross income: your adjusted gross income plus tax-exempt interest, such as interest from municipal bonds.
The lines work like cliffs, not like tax brackets. If you're single and your income is $109,001, you pay the full first-tier surcharge, about $1,148 a year with Part D. At $109,000 you pay nothing extra.
Watch out for one-time income
A Roth conversion, a large IRA withdrawal, or selling a house or stock at a gain all raise your income for that year. Two years later, that can push your Medicare premiums up a tier or more. The calculator shows how close you are to the next line, so you can size a conversion to stay under it.
If your income dropped: Form SSA-44
If your income fell because of a life-changing event, you can ask Social Security to use a more recent year. The events that count are:
- marriage, divorce or annulment, or the death of your spouse;
- you or your spouse stopped working or cut back on work;
- loss of income-producing property, for example after a disaster;
- loss or reduction of an employer pension;
- a settlement payment from a current or former employer because of a closure, bankruptcy or reorganization.
Fill out Form SSA-44 and send it with proof, such as a retirement letter, or make an appointment with Social Security. Retiring is the most common reason people use it.
Questions
When will the 2027 IRMAA brackets be released?
CMS usually announces the next year's Part B premium and IRMAA brackets in November. The 2026 numbers came out on November 14, 2025. As of November 6, 2026, the 2027 numbers have not been released. We will add them to this page the day they are.
Which year's income is used for IRMAA?
Your tax return from two years before. 2026 premiums use 2024 income. 2027 premiums will use the income on your 2025 return.
What income counts for IRMAA?
Modified adjusted gross income: the adjusted gross income on your tax return plus tax-exempt interest, and a few kinds of foreign income that are normally left out.
Can I lower IRMAA if my income dropped?
Yes, if the drop came from a life-changing event: marriage, divorce or annulment, death of a spouse, stopping or cutting back work, loss of income-producing property, loss of a pension, or a settlement payment from an employer. Ask Social Security for a new decision with Form SSA-44.
Do both spouses pay IRMAA?
Each person on Medicare pays their own surcharge. On a joint return, both spouses' premiums are based on the same joint income, so if both have Medicare, both pay.
Updated November 6, 2026. Sources: CMS, 2026 Medicare Parts A & B Premiums and Deductibles (November 14, 2025); Social Security Administration, Form SSA-44 and POMS HI 01120.005; Social Security Act §1839(i), 42 U.S.C. 1395r(i). Estimates, not financial, tax or legal advice.