When the IRMAA notice lands
If Social Security sends an initial IRMAA determination, read the tax year it used, compare it to the published bracket table for the premium year, and decide whether you need (1) an IRS correction, (2) an SSA-44 life-changing-event request, or (3) a reconsideration because the data is wrong. Do not set the notice aside. IRMAA is billed monthly on top of the standard Part B premium and on top of your Part D plan premium.
IRMAA catches people off guard because it shows up as a Medicare premium. The cause is your tax return from two years ago.
What IRMAA is
Since 2007, Part B premiums have been income-related for higher earners. Since 2011, Part D has carried its own income-related monthly adjustment amount. CMS states these adjustments affect roughly 8% of people with Part B and about 8% of people with Part D.
You cannot shop IRMAA away by changing Advantage plans. It is set from modified adjusted gross income (MAGI) reported to SSA by the IRS, generally from your tax return two years earlier. For 2026 premiums, that is typically tax year 2024.
MAGI for this purpose is adjusted gross income plus certain tax-exempt interest, as SSA describes on its Medicare premiums page. Filing status matters: individual returns, joint returns, and married filing separately have different tables.
2026 standard Part B premium, then the add-ons
CMS set the 2026 standard Part B premium at $202.90 a month in its November 14, 2025 fact sheet. The annual Part B deductible is $283.
2026 Part B IRMAA (full Part B coverage)
Figures below are from the CMS 2026 fact sheet (and restated on SSA’s Medicare premiums page). Amounts are monthly.
| 2024 MAGI (individual) | 2024 MAGI (joint) | Part B IRMAA | Total Part B premium |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 | $202.90 |
| > $109,000 to $137,000 | > $218,000 to $274,000 | $81.20 | $284.10 |
| > $137,000 to $171,000 | > $274,000 to $342,000 | $202.90 | $405.80 |
| > $171,000 to $205,000 | > $342,000 to $410,000 | $324.60 | $527.50 |
| > $205,000 and < $500,000 | > $410,000 and < $750,000 | $446.30 | $649.20 |
| ≥ $500,000 | ≥ $750,000 | $487.00 | $689.90 |
Married beneficiaries who lived with a spouse during the tax year but file separately use a compressed CMS table: ≤ $109,000 pays the standard $202.90; above $109,000 and under $391,000 pays total $649.20; $391,000 or more pays $689.90.
2026 Part D IRMAA
Part D IRMAA comes on top of whatever your drug plan charges. The CMS brackets:
| 2024 MAGI (individual) | 2024 MAGI (joint) | Part D IRMAA |
|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 |
| > $109,000 to $137,000 | > $218,000 to $274,000 | $14.50 |
| > $137,000 to $171,000 | > $274,000 to $342,000 | $37.50 |
| > $171,000 to $205,000 | > $342,000 to $410,000 | $60.40 |
| > $205,000 and < $500,000 | > $410,000 and < $750,000 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $91.00 |
Married filing separately: ≤ $109,000 pays $0; above $109,000 and under $391,000 pays $83.30; $391,000 or more pays $91.00.
SSA notes that Part D IRMAA is paid to Medicare (often deducted from Social Security benefits or billed by CMS), not to your drug plan, even when you pay the plan premium separately.
Why one dollar can jump a whole tier
A dollar of MAGI over a threshold moves you into the next tier for the whole premium year. Capital gains, Roth conversions, and large retirement distributions in a single tax year can push MAGI into IRMAA two years later, long after the cash is spent or reinvested. That two-year lookback is written into the law, so plan for it when you can.
How to lower or correct IRMAA
If a major life change cut your income, Form SSA-44 lets you ask Social Security to use a more recent year. The qualifying events are:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage
- Work reduction
- Loss of income-producing property
- Loss of employer pension income
- Employer settlement payment
A bad year in the market does not count on its own. You generally submit proof of the event and proof of the lower income for the more recent tax year you want SSA to use. You can complete SSA-44 online through a my Social Security path SSA provides, or fax/mail the PDF to a local office, or call 1-800-772-1213 (TTY 1-800-325-0778).
If the IRS data itself is wrong, correct it with the IRS; SSA uses IRS information. If you filed an amended return, SSA’s page directs you to contact Social Security to request a new determination based on the amended figures. If you disagree with SSA’s determination for other reasons, SSA’s notice explains reconsideration rights and deadlines (commonly within 60 days of receiving the notice). Go by the deadline printed on your notice, not a website’s summary, this one included.
What stays the same when IRMAA applies
IRMAA does not change your Part B deductible, your Advantage plan’s medical deductible, or whether you need Medigap. It does not replace Extra Help (the Part D Low-Income Subsidy) or Medicare Savings Programs, which help people with limited income and resources. If your income is high enough for IRMAA, those programs usually will not apply.
Paying IRMAA also does not mean you should drop Part B. Going without Part B can create late enrollment penalties and gaps that last far longer than a one-year surcharge. Look at the surcharge, appeal if the facts support it, and keep your coverage going.
Practical checklist when the notice arrives
- Confirm the premium year (for example, 2026) and the tax year used (often 2024).
- Match your MAGI and filing status to the CMS/SSA table for that year.
- If a qualifying life-changing event reduced income, file SSA-44 with documentation.
- If the tax data is wrong, fix it with the IRS, then ask SSA to update.
- If you still disagree, use the reconsideration path printed on the notice before the deadline.
Frequently asked questions
What is IRMAA on Medicare Part B and Part D?
IRMAA is an income-related monthly adjustment amount added for higher earners on top of the standard Part B premium and on top of your Part D plan premium. CMS states these adjustments affect roughly 8% of Part B and Part D enrollees. You cannot shop IRMAA away by changing Advantage plans.
Which tax year sets 2026 IRMAA?
SSA generally uses modified adjusted gross income from your tax return two years earlier. For 2026 premiums, that is typically tax year 2024 MAGI reported by the IRS. Filing status matters: individual, joint, and married-filing-separately tables differ.
What are the 2026 Part B IRMAA brackets in plain terms?
CMS’s November 2025 fact sheet sets the 2026 standard Part B premium at $202.90. Individual MAGI above $109,000 (joint above $218,000) begins IRMAA add-ons that climb through several tiers, up to $487.00 monthly IRMAA at the top bracket. Confirm the exact row on your SSA or CMS notice.
How is Part D IRMAA paid?
Part D IRMAA is in addition to your drug plan’s premium and is paid to Medicare, often deducted from Social Security benefits or billed by CMS, not to the drug plan itself. SSA’s Medicare premiums page explains the billing path.
Why can one extra dollar of MAGI matter so much?
Crossing a threshold moves you into the next IRMAA tier for the whole premium year. Capital gains, Roth conversions, or large distributions in one tax year can raise premiums two years later, long after the cash is spent or reinvested.
What life-changing events support an SSA-44 request to lower IRMAA?
SSA’s list includes marriage, divorce or annulment, death of a spouse, work stoppage or reduction, loss of income-producing property, loss of employer pension income, and certain employer settlement payments. A bad investment year alone is generally not on that list. File SSA-44 with proof of the event and lower income.
What if the IRS data SSA used is wrong?
Correct the tax information with the IRS first. If you filed an amended return, contact Social Security to request a new determination based on the amended figures. SSA uses IRS information; fixing SSA alone does not rewrite the IRS file.
Does IRMAA change deductibles or Medigap needs?
No. IRMAA does not change your Part B deductible, an Advantage plan’s medical deductible, or whether Medigap makes sense. It also does not replace Extra Help or Medicare Savings Programs, which target limited income and resources.
Should I drop Part B to avoid IRMAA?
Usually no. Going without Part B can create late-enrollment penalties and coverage gaps that last far longer than a one-year surcharge. Evaluate the surcharge, appeal or correct if facts support it, and keep coverage continuous.
Where are the official IRMAA numbers published?
Use the CMS Parts A & B premiums and deductibles fact sheet, SSA’s Medicare premiums and “request to lower an IRMAA” pages, Form SSA-44, and Medicare.gov cost publications, not insurer marketing, as the source of truth.
