2026 Medicare IRMAA:
Income Brackets, Calculator and SSA-44

IRMAA is an extra amount some higher-income Medicare beneficiaries pay for Part B medical coverage and Part D prescription drug coverage.

People often call it the “Medicare high-income penalty,” but it is technically an Income-Related Monthly Adjustment Amount, not a late-enrollment penalty.

• 2026 IRMAA normally uses your 2024 federal tax return.
• It may apply when your 2024 Medicare MAGI was above:
  • $109,000 for an individual.
  • $218,000 for a married couple filing jointly.
• IRMAA is calculated separately for each spouse who has Medicare.
• The Part D adjustment is added to the premium for your stand-alone Part D plan or Medicare Advantage plan with drug coverage.
• Social Security recalculates IRMAA each year.

Use the calculator below for an educational estimate. Social Security makes the official determination.

Social Security — Medicare Premiums for Higher-Income Beneficiaries

California residents: I can help you compare Medicare Advantage, Medigap and Part D insurance choices while accounting for IRMAA.

Outside California: You are welcome to use this educational calculator and the official government resources, but I cannot provide insurance-plan assistance outside California.

Official 2026 Part B and Part D IRMAA Brackets

The figures below apply to regular, full Medicare Part B coverage. The Part D amount is paid in addition to the premium charged by your prescription drug plan or Medicare Advantage plan.

Married filing separately after living with a spouse:

• $109,000 or less: $202.90 Part B premium and no Part D IRMAA.
• Above $109,000 but below $391,000: $649.20 total Part B premium plus $83.30 Part D IRMAA.
• $391,000 or more: $689.90 total Part B premium plus $91.00 Part D IRMAA.

Official source: CMS — 2026 Medicare Parts A and B Premiums and Part D IRMAA.

What Income Does Social Security Use?

• For 2026 premiums, Social Security generally uses your 2024 federal tax information.
• Medicare MAGI generally means your federal adjusted gross income plus tax-exempt interest.
• IRMAA can be affected by wages, pensions, IRA withdrawals, Roth conversions, capital gains and other income included in adjusted gross income.
• Social Security makes a new determination each year using the most recent tax information available from the IRS.

Example: One Person With $150,000 of 2024 MAGI

• 2026 standard Part B premium: $202.90 per month.
• Part B IRMAA: $202.90 per month.
• Total Part B premium: $405.80 per month.
• Part D IRMAA: $37.50 per month, in addition to the drug-plan premium.
• Total IRMAA alone: $240.40 per month or $2,884.80 for the year.

See Social Security — Modified Adjusted Gross Income Used for IRMAA.

Can You Ask Social Security to Lower IRMAA?

Possibly. What people sometimes search for as a “Medicare premium waiver form” is usually Form SSA-44, officially called Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event.

You may be able to ask Social Security for a new determination when a qualifying life-changing event reduced your household income. Social Security lists events including:

• Marriage, divorce or annulment.
• Death of a spouse.
• Work stoppage or work reduction.
• Loss of income-producing property beyond your control.
• Loss of certain pension income.
• An employer settlement payment connected with closure, bankruptcy or reorganization.

An amended tax return is handled differently: Social Security instructs people with an amended return to call and request a lower IRMAA. If the IRS information itself is wrong, correct it with the IRS.

• What You Can Do if You Think Your Medicare Income-Related Premium is Incorrect   SSA.gov 
• Action first — Social Security:
  • Request to Lower IRMAA  Online
• Official fillable Form SSA-44
• Find a Social Security office

Limit of my assistance: I can provide this general explanation and direct you to official Social Security instructions. I do not provide tax, legal or professional IRMAA appeal services.

Will Changing Medicare Plans Eliminate IRMAA?

No—not by itself. IRMAA is determined by Social Security based on income, not by the insurance company you select. See Social Security — Medicare Premiums for Higher-Income Beneficiaries.

• Changing from one Part D plan to another does not remove Part D IRMAA.
  • Before changing plans, review my web page — Shop and Compare Medicare Part D Plans.
  • Medicare explains that Part D IRMAA is paid in addition to the plan premium in How Income Affects Your Medicare Drug Coverage Premiums, Product #11469.
• Joining Medicare Advantage does not remove the Part B premium or IRMAA.
  • Review my web page — California Medicare Advantage Plans.
  • Compare that option with my web page — California Medigap Plans.
  • For a side-by-side explanation, see my web page — Medigap and Part D Versus Medicare Advantage.
• A $0-premium Medicare Advantage plan does not mean your total Medicare premium or medical cost is $0.
  • Review the plan’s copays, coinsurance and my web page — Out-of-Pocket Maximum, Deductibles and Copays.
• Provider networks can be different from one Medicare Advantage plan to another.
  • Review my web page — Provider Networks and Finding Your Doctor Before Enrolling.
• Some services and prescriptions may require prior authorization.
  • Review my web page — What Prior Authorization Means.
• Dropping drug coverage merely to avoid Part D IRMAA can create another problem.
  • You could have uncovered prescription expenses and may later owe a Part D late-enrollment penalty.
  • Review my web page — Part D Late-Enrollment Penalty and Appeals.

How Do You Pay Part B and Part D IRMAA?

• If you receive Social Security or Railroad Retirement benefits, the Medicare premium and IRMAA are generally deducted from the benefit payment.
  • Medicare.gov — How to Pay Part A and Part B Premiums and Part D IRMAA
• If premiums are not deducted from a benefit, Medicare may send a CMS-500 Medicare Premium Bill.
  • Medicare.gov — Understand the Medicare Premium Bill (CMS-500)
  • Sample Bill  
• Part D IRMAA is paid to the government—not to the insurance company—even when the regular plan premium is paid directly to the plan.
  • Medicare.gov — How Income Affects Your Medicare Drug Coverage Premiums, Product #11469
• A first Medicare bill can include more than one month, so the total may be substantially higher than the regular monthly amount.
  • My web page — Why Is Medicare Billing Me for 3 or 4 Months at Once?
• Medicare Easy Pay Premium Statement (CMS-20143)  SSA.gov 

Frequently Asked Questions About Medicare IRMAA

• What income is used for 2026 IRMAA?
  • Social Security generally uses Medicare MAGI from the 2024 federal tax return.
• Is IRMAA based on gross income or taxable income?
  • Neither figure alone. Medicare MAGI generally equals federal adjusted gross income plus tax-exempt interest.
• Do both spouses pay IRMAA?
  • If both spouses have Medicare and their joint income falls in an IRMAA bracket, each Medicare beneficiary generally pays the applicable Part B and Part D adjustment.
• Does IRMAA apply to Medicare Advantage?
  • Yes. A Medicare Advantage member must continue paying the Part B premium and any Part B IRMAA. If the plan includes drug coverage, Part D IRMAA may also apply.
• Does Part D IRMAA apply when the plan premium is $0?
  • Yes. The IRMAA amount is separate from the insurance plan’s premium.
• Is IRMAA permanent?
  • No. Social Security determines it again each year using the most recent tax information available.
• Is IRMAA the same as a late-enrollment penalty?
  • No. IRMAA is income-related. Part B and Part D late-enrollment penalties result from delaying coverage without qualifying coverage or an applicable enrollment right.
• Can a Roth conversion or capital gain cause IRMAA?
  • It can if the transaction increases adjusted gross income enough to cross an IRMAA threshold. Ask your qualified tax adviser about the tax consequences and planning options.
• What is the Medicare premium waiver form?
  • People usually mean Form SSA-44, which may be used to request a lower IRMAA following a qualifying life-changing event that reduced household income. It is not a general waiver for everyone whose income later declined.
• Who decides an IRMAA request?
  • Social Security—not Medicare insurance companies or insurance agents—makes IRMAA determinations.
• What isn’t Medicare Free?   I paid so many taxes for it! 
  • Visit our webpage
• What is the Part D and Part B last enrollment penalty?
  • Our Part D Late enrollment penalty webpage  
  • Part B Late Enrollment Penalty  our webpage 

Detailed Official IRMAA References

The practical explanations, 2026 income brackets and calculator appear above. The following government publications provide more detailed instructions for people who want to verify the rules, request a new determination or challenge a Social Security decision.

• Think Social Security calculated your IRMAA incorrectly?
  • Social Security Publication 05-10125 — What You Can Do if You Think Your Medicare Income-Related Premium Is Incorrect
    
  • This official publication explains reconsideration, requesting a new decision after certain income changes, Administrative Law Judge hearings and additional appeal rights. It includes English and Spanish.
• Did your income decrease because of a qualifying life-changing event?
  • Social Security — Form SSA-44, Medicare Income-Related Monthly Adjustment Amount: Life-Changing Event
    
  • This is the official form used to request a new IRMAA determination following an eligible life-changing event.
• Want Social Security’s complete explanation of higher-income Medicare premiums?
  • Social Security — Medicare Premiums for Higher-Income Beneficiaries
    
  • This explains how Social Security determines IRMAA and what to do when income has decreased.
• Want the official 2026 premium and IRMAA amounts?
  • CMS — 2026 Medicare Part B Premiums, Deductibles and Part D IRMAA Amounts
    
• Want details specifically about Part D IRMAA?
  • Medicare.gov — How Income Affects Your Medicare Drug Coverage Premiums, Product No. 11469
    

Please note: These government resources provide detailed instructions, but Social Security makes the official IRMAA determination. I can help California residents compare Medicare insurance plans; I do not prepare Social Security appeals or provide tax or legal advice.

More Medicare Information

Before emailing, review the page that most closely matches your Medicare question:

• My web page — Enroll in Medicare Part A and Part B
• My web page — Medigap and Part D Versus Medicare Advantage
• My web page — California Medicare Advantage Plans
• My web page — California Medigap Plans
• My web page — Shop and Compare Medicare Part D Plans
• My web page — Part D Late-Enrollment Penalty and Appeals
• My web page — Provider Networks and Finding Your Doctor
• My web page — Prior Authorization
• My web page — Deductibles, Copays and Out-of-Pocket Maximum
• My web page — Why Medicare Is Billing Several Months at Once
• Your Guide to Medicare Drug Coverage 11109 

Educational information only: Social Security determines the actual IRMAA owed. This page does not provide tax, legal or professional Social Security appeal advice. Steve Shorr provides insurance-plan assistance only where licensed, including California.