IRMAA Brackets: What Will Medicare Cost You?
In 2026, Medicare Part B costs $202.90 a month for most people. If your modified adjusted gross income (MAGI) was above $109,000 on an individual tax return or $218,000 on a joint return, you also pay an income-related monthly adjustment amount, or IRMAA, which raises Part B to between $284.10 and $689.90 a month and adds $14.50 to $91.00 to your Part D coverage. Social Security generally uses your 2024 tax return to set 2026 premiums, and about 8% of people with Part B pay the surcharge.
The brackets work as cliffs: a single dollar over a threshold triggers the whole surcharge for that tier. The calculator shows your tier, what you pay each month as an individual or a couple, and how much you’d save by dropping below the threshold.
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Medicare Premium and IRMAA Calculator
Uses the official 2026 Medicare premiums, IRMAA brackets and late enrollment penalty rules.
The 2026 IRMAA brackets
These are the official amounts from the CMS 2026 premium fact sheet. Each amount is per person, per month:
| MAGI, individual return | MAGI, joint return | Part B premium | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| 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 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 |
Swipe sideways to see the full table →
If you’re married, lived with your spouse at any time during the year and file a separate return, the brackets are much tighter:
| MAGI, married filing separately | Part B premium | Part D surcharge |
|---|---|---|
| $109,000 or less | $202.90 | $0 |
| Over $109,000 and under $391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
Swipe sideways to see the full table →
The Part D surcharge is added to whatever your drug plan charges. It’s paid to Medicare, and Social Security deducts it from your benefit even if you pay your plan premium directly to the plan. If your Social Security payment is too small or you aren’t receiving one yet, you get a separate bill.
Which income Social Security uses
Your MAGI for IRMAA is your adjusted gross income plus tax-exempt interest, from the most recent tax return the IRS gives Social Security. For 2026 premiums, that’s usually your 2024 return, filed in 2025. If the IRS sends only your 2023 return and your 2024 income was lower, you can call Social Security or visit an office to have it updated, as its Medicare premiums page explains.
That two-year lag is why a big income year can follow you into retirement. A large IRA withdrawal, a Roth conversion, capital gains from selling a home or investments, or a final year of salary can all push a later year’s premiums into a higher tier. Because each tier is a cliff, planning such income can matter: a single filer with a MAGI of $109,001 pays $81.20 more for Part B and $14.50 more for Part D each month than someone at $109,000, or $1,148 more for the year.
Social Security sends a letter explaining any IRMAA, the income it used and your appeal rights.
How to lower IRMAA after your income drops
If your income has fallen because of a life-changing event, you can ask Social Security to make a new decision using your lower, more recent income. The qualifying events are:
- marriage, divorce or the death of your spouse,
- you or your spouse stopped working or reduced your hours,
- you or your spouse lost income-producing property because of a disaster or another event beyond your control,
- a scheduled end, termination or reorganization of an employer’s pension plan, or
- a settlement from an employer because of its closure, bankruptcy or reorganization.
You request this on Form SSA-44 with documents that show the event and the lower income, such as a letter from your employer about your retirement, and a signed copy of your tax return for that year if you filed one. The steps for the SSA-44 life-changing event request are explained in a separate guide.
If you don’t have a qualifying event but think Social Security used the wrong income, you can appeal online or by filing a request for reconsideration with your local office. If the IRS figure itself is wrong, you must correct it with the IRS. If an amended return changes your MAGI, send Social Security a copy and the IRS acknowledgment.
Other Medicare costs in 2026
| Cost | 2026 amount |
|---|---|
| Part B annual deductible | $283 |
| Part A hospital deductible, per benefit period | $1,736 |
| Part A coinsurance, days 61 to 90 | $434 a day |
| Part A lifetime reserve days | $868 a day |
| Skilled nursing facility, days 21 to 100 | $217 a day |
| Part A premium with 30 to 39 credits | $311 a month |
| Part A premium with fewer than 30 credits | $565 a month |
Swipe sideways to see the full table →
About 99% of people pay no Part A premium because they or a spouse have at least 40 quarters of work.
Late enrollment penalties
Penalties are added to your premium, usually for as long as you have that coverage, as Medicare explains:
- Part B: 10% of the standard premium for each full 12-month period you could have had Part B but didn’t, unless you had a Special Enrollment Period. Someone who waited 24 months pays $243.50 a month in 2026 instead of $202.90.
- Part D: 1% of the national base beneficiary premium ($38.99 in 2026) for each month you went without Part D or other creditable drug coverage after you were first eligible. Fourteen months adds $5.50 a month.
- Part A, if you have to buy it: 10% higher, for twice the number of years you delayed.
IRMAA is added on top of the penalized premium.
How Medicare premiums come out of Social Security
If you receive Social Security, your Part B premium and any IRMAA are usually deducted from your monthly payment. That’s why a higher premium can wipe out part of a cost-of-living increase. A larger benefit can also raise the share of it that’s taxable, which adds to your MAGI in future years.
If your income and savings are low, a Medicare Savings Program can help pay your Part B premium, and Extra Help lowers Part D costs; people who qualify for it generally don’t pay the Part D late penalty.
What changes for 2027
The 2027 premiums and IRMAA brackets haven’t been announced. CMS usually publishes them in November. The Medicare Trustees projected a 2027 standard Part B premium of $209.50. Your 2027 IRMAA will generally be based on your 2025 tax return, so income you take in 2026 can affect your 2028 premiums.