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2026 Medicare IRMAA Amounts 2026: What Beneficiaries Should Expect

If beneficiary income is above certain thresholds, they’ll pay more for Medicare Part B and Part D through an IRMAA; the Income-Related Monthly Adjustment Amount. Because IRMAA is based on your tax return from two years earlier, 2024 income will determine what you owe in 2026. It is important to understand Medicare IRMAA amounts 2026 to budget for the year.

What Is IRMAA

IRMAA adds a surcharge to your Part B and Part D premiums if your Modified Adjusted Gross Income (MAGI) exceeds the set limits. For Part B, it’s usually withheld from Social Security; for Part D, it’s billed directly. If your income has recently dropped due to retirement, marriage, divorce, or another life-changing event, you can request a reconsideration using SSA Form 44.

Projected 2026 Costs

The standard Part B premium is projected to rise to $206.50/month in 2026, up from $185 in 2025. Even those who don’t pay IRMAA will see higher costs.

For higher-income beneficiaries, surcharges are added in brackets. Here are projected 2026 totals for Part B:

• Income of up to $109,000 (single) / $218,000 (married): pay $206.50 (the standard monthly rate)
• Income levels from $109k–$137k (single)/ $218k–$274k (married): pay $289 for Part B
• Those with income levels $137k–$171k (single)/ $274k–$342k (married): pay $413 for Part B
• Income levels of $171k–$205k (single) / $342k–$410k (married): pay $537
• Beneficiaries who make $205k–$500k (single) / $410k–$750k (married): will pay $661
• Those with income levels over $500k (single) / $750k (married): must pay $702

Part D IRMAA surcharges will also rise, from about $14.50/month in the first bracket up to $91/month for the highest incomes. CMS adds these amounts to the beneficiaries plan premium.

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What This Means for Beneficiaries

• Premiums are climbing, as they do most years. Even without IRMAA, 2026 Medicare costs are higher.
• IRMAA is a “cliff.” Going just $1 over a threshold bumps you into a higher bracket.
• Tax planning matters. Roth conversions, investment sales, and IRA withdrawals can all affect your MAGI.
• Life changes can help reduce an IRMAA. If income drops, beneficiaries may appeal to reduce or eliminate an IRMAA.

Planning Ahead

• Review 2024 tax returns to gauge your 2026 bracket.
• Be aware of income timing; shifting taxable money can prevent reaching income thresholds.
• Keep documentation ready if you need proof for a reconsideration.
• Stay updated on Medicare’s official income release in late 2025 for confirmation of final numbers.

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The projected 2026 IRMAA increases could mean significantly higher Medicare costs for high-income beneficiaries. By planning around your 2024 income now, beneficiaries may avoid unnecessary surcharges and keep more of their retirement income.

Stay up-to-date on agent events and information

Because an IRMAA is based on income reported on tax returns from 2 years prior, some Medicare beneficiaries will receive notice their monthly premiums for Medicare Part B and Part D are increasing. In other words, they receive an IRMAA (Income-Related Monthly Adjustment Amount). If this happens, beneficiaries may need to know how to file an IRMAA appeal.

In the event the beneficiary has a significant change in their financial circumstances, they might be eligible to file an appeal to reduce or eliminate the adjustment.

What’s an IRMAA

IRMAA is an additional charge the Social Security Administration adds to Medicare Part B and Part D premiums when an individual has a higher than average income. The SSA uses the beneficiary’s MAGI from 2 years prior to determine the adjustment amount. For example, the 2025 premiums are decided by the MAGI from a 2023 tax return.

Learn about Part B IRMAAs

Find out about Part D IRMAAs – click here

Reasons to file an IRMAA appeal

Those who experience a life-changing event that caused a decrease in income, or feel the IRMAA is incorrect, can request a reconsideration. A few qualifying life-changing events include:

1. Retiring or reduction in work hours
2. Loss of a spouse due to divorce or death
3. Elimination of a pension plan
4. Loss of income producing property due to disaster or other circumstance

Click here to watch a YouTube video on Part B IRMAAs

How to File an IRMAA Appeal

1. Read and understand the notice

The initial determination letter from the SSA explains the IRMAA and includes instructions for appeal. It is important to understand if the IRMAA is based on outdated or incorrect information.

2. Gather supporting documents

Get any documents together that prove a difference in your current financial situation compared with two years prior. Examples of this may include:

• Employer letter that confirms retirement or reduced work hours
• Divorce, marriage or death certificates
• Tax returns that show lower income
• Insurance claims or documentation of property loss

3. Complete the SSA-44 form

When a beneficiary receives an IRMAA, they should receive instructions to file an appeal including the SSA-44 form. For those who need a SSA-44 form, click here to download and fill it out. The form will request details about life-changing events, current income, and expected income for the year.

4. How to submit the appeal

Once the form is complete, add supporting documentation and either mail it to the address included in the determination letter or on the SSA-44 form or drop it off to a local SSA office. Be sure to follow up on the appeal and provide any additional information SSA requests. Those who file an appeal receive a written decision.

If the appeal is denied

Those who have their appeal denied can request a hearing before an administrative law judge. A request for a hearing must be filed within 60 days of denial receipt. For more complex cases, it may be a good idea to seek professional assistance from an attorney, financial advisor or Medicare expert.

Some ways to ensure a successful IRMAA appeal include; filing the appeal as soon as possible to avoid overpaying premiums. It is also important to make sure all documents are accurate and through and know when expert advice is necessary.

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IRMAA Brackets 2025

Agents need to understand the Medicare IRMAA brackets 2025 this can have an impact on their clients’ budget for next year. It can affect their Medicare Part B costs as well as their Part D costs.

What is an IRMAA

IRMAA is an additional charge added to both Medicare Part B and Medicare Part D premiums.  An IRMAA applies to beneficiaries who have an income level above a specific annual pre-determined amount.  Income amounts are decided on a sliding scale each year and consist of 5 income brackets.   When the Social Security administration determines a beneficiary must pay an IRMAA, they send a notice of the additional premium as well as an explanation.

The IRMAA is decided using the income from 2 years prior.  In other words: IRMAA amounts in 2025 are based on 2023 income. 

The Determination of Part B and Part D premiums are calculated by adding the current Part B or Part D premium to amount of the IRMAA. 

Part B & Part D IRMAA income brackets & surcharge amounts 2025

Please note:  The IRMAA for married Medicare beneficiaries who file separate tax returns are higher if they lived together for any amount of the year.

Paying the IRMAA

Because Part B and Part D are 2 separate IRMAAs, beneficiaries make the payments n different ways. The CMS automatically adds the Part B IRMAA to the monthly premium bill. Beneficiaries pay the Part D IRMAA directly to Medicare.

IRMAA for Part B

Here are a few ways to pay your Part B IRMAA

1. Send your payment to Medicare through the mail. You can send either a check, money order or credit or debit card information by filling out the coupon attached to the bottom of your bill. If you are sending payment without the coupon, be sure to put your Medicare number in the memo of the check.  Send payments in the return envelope that comes with your invoice and mail payments to Medicare Premium Collection Center, P.O. Box 790355, St Louis , MO 63179-0355.
2. The quickest way to pay is online with your secure Medicare account.  You can use a credit or debit card or pay through either your checking or savings account.
3. Use Medicare Easy Pay to have Medicare deduct your premiums from your savings or checking directly each month.  Please note; it can take up to 8 weeks for automatic deductions to begin.  Be sure you pay the premiums another way until it is set up.  You can also use your bank’s online bill payment service if they offer one.

Part D IRMAA

On the other hand, you must pay the IRMAA for Part D directly to Medicare.  The beneficiary must pay it even if their employer or a third party (e.g., retirement system) pays their Part D premiums. They receive a monthly bill from Medicare for the Part D IRMAA.  This amount can be paid using the same method used to pay for their Part B premium.

Usually, beneficiaries receive the bill the same month it is due.  The premiums are always due on the 25th of each month. In the event that you miss a payment, or send it in late, it is included with the next bill.

How to request a redetermination

The SSA (Social Security Administration) bases their determination of who owes an IRMAA on the income reported on tax returns from the  2 years before you pay the IRMAA.  If SSA does decide you owe an IRMAA, they send you an initial determination notice.  When you receive this notice, you will also get information explaining how to request a new initial determination.

If Social Security receives a new initial determination, they may revise the amount owed or take the IRMAA away all together.  To request the redetermination, either schedule an appointment with your local Social Security office or submit the following form:

Medicare IRMAA Life-Change Event form

You need to provide documentation of your correct income or of the life-changing event that has affected your income level in a negative way.

Here are examples of acceptable life-changing events:

1. Death of a spouse, a divorce or annulment or a marriage
2. If either spouse stops or reduces the number of hours they work
3. When either spouse loses a pension
4. Loss of income due to income producing property loss because of a natural disaster, fraud or similar circumstances

Click here to download an IRMAA appeal form

If you had an amended tax return, you can call the representatives at SSA +1 800-772-1213 and say you want to lower your (IRMAA) Medicare Income-Related Monthly Adjustment Amount.   Use the fact that Social Security used outdated or incorrect information when calculating your IRMAA.