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Deep Dives 2026 IRMAA Brackets

2026 IRMAA Brackets:
The Complete Picture

The CMS-published 2026 Medicare IRMAA income thresholds and surcharge amounts for Part B and Part D, clearly presented for educational reference. Your 2026 surcharge is based on your 2024 income.

How to read these tables: Find your filing status, then locate your 2024 Modified Adjusted Gross Income (MAGI) in the income column. The corresponding row shows your estimated 2026 Part B and Part D surcharge amounts. These surcharges are added on top of the standard 2026 Part B premium of $202.90/month.

Part B Premium Surcharges

The standard 2026 Part B premium is $202.90/month. Beneficiaries in higher income brackets pay an IRMAA surcharge on top of this amount.

Married Filing Jointly

Based on 2024 joint MAGI

2024 MAGI Monthly Part B IRMAA Added Tier
≤ $218,000 $202.90 $0 Base
$218,000.01 – $274,000 $284.10 +$81.20 Tier 1
$274,000.01 – $342,000 $405.80 +$202.90 Tier 2
$342,000.01 – $410,000 $527.50 +$324.60 Tier 3
$410,000.01 – $749,999.99 $649.20 +$446.30 Tier 4
≥ $750,000 $689.90 +$487.00 Tier 5

Single / Married Filing Separately

Based on 2024 individual MAGI

2024 MAGI Monthly Part B IRMAA Added Tier
≤ $109,000 $202.90 $0 Base
$109,000.01 – $137,000 $284.10 +$81.20 Tier 1
$137,000.01 – $171,000 $405.80 +$202.90 Tier 2
$171,000.01 – $205,000 $527.50 +$324.60 Tier 3
$205,000.01 – $499,999.99 $649.20 +$446.30 Tier 4
≥ $500,000 $689.90 +$487.00 Tier 5
⚠️ Married Filing Separately Warning: Couples who live together but file taxes separately face a dramatically compressed bracket structure. Income above just $109,000.01 can jump immediately to Tier 4 or 5 surcharges, bypassing the lower tiers entirely. This is one of the most costly and overlooked IRMAA traps. Consult a qualified tax professional before filing separately if you are enrolled in Medicare.

Part D Surcharges

Part D IRMAA surcharges are added to the premium of your chosen drug plan and use the same income brackets as Part B. These surcharges are paid directly to Medicare, not to your plan.

Part D: Married Filing Jointly

Surcharge added to your plan's premium

2024 Joint MAGI Monthly Surcharge
≤ $218,000 $0
$218,000.01 – $274,000 +$14.50/mo
$274,000.01 – $342,000 +$37.50/mo
$342,000.01 – $410,000 +$60.40/mo
$410,000.01 – $749,999.99 +$83.30/mo
≥ $750,000 +$91.00/mo

Part D: Single / Married Filing Separately

Surcharge added to your plan's premium

2024 Individual MAGI Monthly Surcharge
≤ $109,000 $0
$109,000.01 – $137,000 +$14.50/mo
$137,000.01 – $171,000 +$37.50/mo
$171,000.01 – $205,000 +$60.40/mo
$205,000.01 – $499,999.99 +$83.30/mo
≥ $500,000 +$91.00/mo
Key reminders for 2026: These brackets are based on your 2024 federal tax return. The thresholds shown reflect the CMS-published 2026 amounts announced in November 2025. The first four tiers are adjusted annually for inflation using the CPI-U. The top income tier ($500K individual / $750K joint) is currently frozen until at least 2028.

All figures shown are for educational purposes only and reflect 2026 CMS-published rates, which are subject to annual adjustment. This information does not constitute financial, tax, or legal advice. Consult a qualified professional before making decisions based on these figures.