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IRMAA Brackets 2026: Part B and Part D Surcharges by Income
Updated on
IRMAA is an income-related surcharge added to Medicare Part B and Part D when your MAGI crosses certain lines. Use the mini tool below to add up MAGI, set a cap you want to stay under, and see the estimated dollar impact if you’re over.
The short version
IRMAA looks at your MAGI from two years earlier; 2026 premiums use the 2024 tax return. If it’s above your bracket line, Medicare adds a monthly surcharge to Part B (and possibly Part D). Keep a simple cap in mind and steer taxable income below it when you can.
Thresholds change every year. The 2027 amounts are not published until CMS releases them, which for 2026 was mid-November (November 14, 2025). This page helps you plan to a cap.
The 2026 numbers, and the two-year lag: the surcharge billed in 2026 was set by a 2024 return, which is why a conversion made this year does not reach a premium notice until 2028 — see the 2026 IRMAA cliffs and what a conversion does to them.
2026 IRMAA brackets: Part B and Part D
These are the 2026 amounts CMS published on November 14, 2025, for the standard Part B premium of $202.90 a month. Each figure is a monthly amount for one enrolled beneficiary, so a married couple who both have Medicare each pay it. The income test uses modified adjusted gross income from two years earlier, as explained above.
Individual and joint returns
| Individual return MAGI | Joint return MAGI | Part B adjustment per month | Total Part B premium per month | Part D adjustment per month | Part B plus Part D adjustment per person per year (computed here) |
|---|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 | $0.00 |
| Over $109,000, up to and including $137,000 | Over $218,000, up to and including $274,000 | $81.20 | $284.10 | $14.50 | $1,148.40 |
| Over $137,000, up to and including $171,000 | Over $274,000, up to and including $342,000 | $202.90 | $405.80 | $37.50 | $2,884.80 |
| Over $171,000, up to and including $205,000 | Over $342,000, up to and including $410,000 | $324.60 | $527.50 | $60.40 | $4,620.00 |
| Over $205,000, under $500,000 | Over $410,000, under $750,000 | $446.30 | $649.20 | $83.30 | $6,355.20 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 | $6,936.00 |
Married, lived with a spouse during the year, filing separately
| Separate return MAGI | Part B adjustment per month | Total Part B premium per month | Part D adjustment per month | Part B plus Part D adjustment per person per year (computed here) |
|---|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 | $0.00 |
| Over $109,000, under $391,000 | $446.30 | $649.20 | $83.30 | $6,355.20 |
| $391,000 or more | $487.00 | $689.90 | $91.00 | $6,936.00 |
The last column is computed here, not published by CMS: the monthly Part B and Part D adjustments added together and multiplied by 12. Source: CMS fact sheet, 2026 Medicare Parts A & B Premiums and Deductibles, November 14, 2025 (cms.gov).
IRMAA Estimator — Compare Your MAGI to a Cap
Your MAGI (AGI + add-backs): $120,000
Room to your cap: — | Suggested max Roth conversion / realized gains: —
If over cap: estimated IRMAA cost = $0 (12 months × (Part B + Part D))
Notes: Enter this year’s cap and surcharges. This simplifies many details (appeals, life-event exceptions, plan premiums). Educational only.
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How IRMAA works (in 3 steps)
- Figure out MAGI. Start with AGI, then add tax-exempt interest and certain other add-backs.
- Compare to your cap. IRMAA uses bracket lines that change each year. Pick the line for your filing status and plan a small cushion under it.
- If you’re over a line: Medicare adds a monthly surcharge to Part B (and possibly Part D) for that calendar year. Major life events can qualify for an appeal.
Annual review checklist
- Update your current-year IRMAA brackets (Single vs MFJ) and monthly surcharges.
- Estimate MAGI early (Q2–Q3) to plan Roth conversions, capital gains, QCDs, or deferrals.
- Keep a \$1k–\$5k cushion under your cap to allow for surprises.
When to plan to a cap
- Bridge years before RMDs or Social Security start (keep MAGI low now), then model taxable Social Security before stacking income.
- Years with large one-time income (asset sales, option exercises) — consider splitting across years.
- Coordinating with Roth conversion windows or Social Security timing.
This page is educational and simplifies complex rules. Confirm thresholds before executing.
Related tools
Methodology
How this page calculates and what to expect
- Dollar-first outputs. We convert percentages and rules into dollars so you can compare choices quickly.
- Fee tools (AUM · Fixed · Retainer · Hourly).
- AUM fees use an annual average balance ((start+end)/2). Tiered schedules are treated as marginal (like tax brackets).
- Contributions are applied at year-end; returns compound annually; “Deduct fees from portfolio” subtracts fees from assets (toggle changes this).
- We ignore taxes and platform/trading costs unless stated. Results are planning estimates, not exact billing replicas.
- Retirement & tax windows (IRMAA · SS taxability · RMD · QCD).
- Calculators use current-year values you enter (caps, surcharges, thresholds) and simplify agency rules for planning.
- Outputs are estimates to help you stay under a line (bracket, cap, or threshold). Confirm details before acting.
- Data freshness. This page’s content was last reviewed on . Some thresholds change annually—update inputs as needed.
- Educational only. Not tax, legal, or investment advice. For specifics, talk to a fiduciary advisor.
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What to do next
Related threshold math: before IRMAA, the same income lines drive benefit taxation — see the provisional income calculator.
The question underneath all of these: can I retire? — answered as a gap in dollars a year and in working years, on assumptions you set and can see.
The costs decided years before you see them: the Part B late-enrolment penalty (10% per full year, permanent), the Part D penalty (1% of the national base premium for each uncovered month, after a gap of 63 days or more), and the HSA six-month lookback — where Medicare backdates and your contributions become excess retroactively.
Figures verified against the Medicare.gov 2026 Medicare Costs fact sheet, 42 CFR 423.286 and 42 U.S.C. 1395r on September 29, 2026.