IRMAA brackets for 2026
By Mario Bailey · Published · Last reviewed
IRMAA (Income-Related Monthly Adjustment Amount) is a Medicare surcharge added to Part B and Part D premiums when your MAGI exceeds specific thresholds. It is assessed per enrollee, based on your tax return from two years prior, and it rises in five discrete tiers. The standard Part B premium for 2026 is $202.90/month per person; surcharge tiers sit on top of that. In 2026, the first surcharge starts above $109,000 of 2024 MAGI for single filers and $218,000 for married couples filing jointly.
2027 IRMAA brackets: not yet published
CMS has not released the 2027 IRMAA thresholds or premiums. They arrive with its annual Part B premium fact sheet, and this page adds the 2027 tables above the 2026 ones when they do. The Medicare & You 2027 handbook still prints the 2026 thresholds, $109,000 single and $218,000 joint (pages 23 and 86, checked 2026-10-06), so a table labeled 2027 today is a projection, not a CMS figure.
What is already fixed: 2027 surcharges are set from 2025 MAGI. If your 2025 MAGI sits just above a 2026 threshold, the 2027 inflation adjustment may move that threshold past you.
2026 IRMAA brackets: single and head of household
| 2024 MAGI from | MAGI up to | Part B / month | Part D surcharge / month | Total surcharge / month | Annual / person |
|---|---|---|---|---|---|
| $0 | $109,000 | $202.90 | $0.00 | $0.00 | $0.00 |
| $109,000 | $137,000 | $284.10 | $14.50 | $95.70 | $1,148.40 |
| $137,000 | $171,000 | $405.80 | $37.50 | $240.40 | $2,884.80 |
| $171,000 | $205,000 | $527.50 | $60.40 | $385.00 | $4,620.00 |
| $205,000 | $500,000 | $649.20 | $83.30 | $529.60 | $6,355.20 |
| $500,000 | and above | $689.90 | $91.00 | $578.00 | $6,936.00 |
2026 IRMAA brackets: married filing jointly
| 2024 MAGI from | MAGI up to | Part B / month | Part D surcharge / month | Total surcharge / month | Annual / person | Annual / couple |
|---|---|---|---|---|---|---|
| $0 | $218,000 | $202.90 | $0.00 | $0.00 | $0.00 | $0.00 |
| $218,000 | $274,000 | $284.10 | $14.50 | $95.70 | $1,148.40 | $2,296.80 |
| $274,000 | $342,000 | $405.80 | $37.50 | $240.40 | $2,884.80 | $5,769.60 |
| $342,000 | $410,000 | $527.50 | $60.40 | $385.00 | $4,620.00 | $9,240.00 |
| $410,000 | $750,000 | $649.20 | $83.30 | $529.60 | $6,355.20 | $12,710.40 |
| $750,000 | and above | $689.90 | $91.00 | $578.00 | $6,936.00 | $13,872.00 |
2026 IRMAA brackets: married filing separately
MFS filers face a compressed three-tier schedule. The base tier applies only below $109,000.
| 2024 MAGI from | MAGI up to | Part B / month | Part D surcharge / month | Total surcharge / month | Annual / person |
|---|---|---|---|---|---|
| $0 | $109,000 | $202.90 | $0.00 | $0.00 | $0.00 |
| $109,000 | $391,000 | $649.20 | $83.30 | $529.60 | $6,355.20 |
| $391,000 | and above | $689.90 | $91.00 | $578.00 | $6,936.00 |
The cliff
IRMAA thresholds are cliffs, not phase-ins. One dollar of MAGI over the first single-filer threshold ($109,000) triggers the entire tier-1 surcharge: $95.70/month ($1,148.40/year) per person. For a married couple filing separately, one dollar above $109,000 costs $529.60/month ($6,355.20/year) per person. Managing MAGI to stay below these thresholds is the primary planning action.
The two-year lookback
Social Security uses a modified adjusted gross income from your federal tax return two years prior. MAGI from two years ago sets this year's premium: a conversion at 63 shows up in premiums at 65. 2026 premiums come from 2024 returns.
| Year MAGI earned | Premiums affected |
|---|---|
| 2024 | 2026 (current year) |
| 2025 | 2027 |
| 2026 | 2028 |
Roth conversions and IRMAA
A Roth conversion adds to MAGI dollar for dollar in the conversion year. Because IRMAA looks back two years, conversions done at or after age 63 may raise premiums at 65, when Medicare begins. Conversions completed before 63 fall outside the lookback window for the first year of Medicare eligibility.
The calculator models the IRMAA impact across every scenario year, flagging each tier crossing and computing the premium cost so you can compare it against the long-run tax savings from the conversion.
Model IRMAA impact in the calculator
FAQ
What are the 2026 IRMAA brackets?
IRMAA surcharges start at MAGI above $109,000 for single filers and $218,000 for married filing jointly in 2026. Surcharges rise through five tiers; at the top tier (single MAGI above $500,000, MFJ above $750,000), Part B rises to $689.90/month per person, a total surcharge of $578.00/month including Part D. See the tables above for each tier's thresholds and costs.
Is IRMAA based on AGI or MAGI?
IRMAA is based on MAGI (modified adjusted gross income), which equals your AGI plus tax-exempt interest income. Social Security uses the MAGI from your tax return two years prior, so your 2024 MAGI determines your 2026 premiums.
Is IRMAA per person or per couple?
IRMAA is assessed per Medicare enrollee. If both spouses are on Medicare and the joint MAGI exceeds the MFJ threshold, each spouse pays the surcharge separately. The annual cost shown in the MFJ table above already doubles the per-person amount for a couple where both are enrolled.
Do Roth conversions trigger IRMAA?
Yes. A Roth conversion adds dollar for dollar to MAGI in the conversion year. If that conversion pushes MAGI above the first threshold, it costs $1,148.40 per year in surcharges two years later for a single filer. Conversions finished before age 63 avoid the Medicare lookback window entirely. Use the calculator to model the two-year lag before you convert.
How do I appeal IRMAA?
You can appeal using SSA Form SSA-44 when a qualifying life-changing event (marriage, divorce, death of a spouse, work stoppage, or income reduction) caused your income to drop. A Roth conversion is not a qualifying event; the surcharge from a conversion year stands regardless of intent. See the appeal guide for the full process.
When will the 2027 IRMAA brackets be released?
CMS publishes the 2027 IRMAA thresholds and premiums in its annual Medicare Part B fact sheet, usually in October or November 2026. Until then, any 2027 table is a projection. The income year is already fixed: 2027 surcharges are set from 2025 MAGI, so for most people the return that decides them has already been filed.