IRMAA Calculator: 2026 Brackets
2026 Medicare Part B premium and Part D IRMAA
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2026 premiums are based on your 2024 tax return, or 2023 if Social Security did not get 2024 data from the IRS.
Your 2026 Part B premium, per person per month
$284.10
Part B IRMAA
$81.20
Part D IRMAA
$14.50
Bracket
Level 1 of 5
Your 2024 MAGI puts you in IRMAA level 1 (over $218,000 to $274,000). Part B costs $202.90 plus $81.20 IRMAA, and $14.50 a month is added to your Part D plan premium. On a joint return the same MAGI sets the premium of each spouse who has Medicare.
Per year, one person
$3,583.20
Part B premiums plus Part D IRMAA; $1,148.40 of it is IRMAA
Per year, both spouses
$7,166.40
If you both have Medicare; $2,296.80 of it is IRMAA
Next bracket
$24,000 away
MAGI over $274,000 costs $1,736.40 more a year per person, $3,472.80 if you both have Medicare
2026 IRMAA brackets for your filing status
| 2024 MAGI | Part B a month | Part D IRMAA | IRMAA a year, per person |
|---|---|---|---|
| $218,000 or less | $202.90 | $0.00 | $0.00 |
| Over $218,000 to $274,000 | $284.10 | $14.50 | $1,148.40 |
| Over $274,000 to $342,000 | $405.80 | $37.50 | $2,884.80 |
| Over $342,000 to $410,000 | $527.50 | $60.40 | $4,620.00 |
| Over $410,000 to under $750,000 | $649.20 | $83.30 | $6,355.20 |
| $750,000 or more | $689.90 | $91.00 | $6,936.00 |
Part D IRMAA is added to your plan's own premium, which is not included here. Late-enrollment penalties and Medicare Advantage Part B reductions are not included either.
By the Coast FIRE Calculator editorial team · Methodology · Official sources: CMS: 2026 Medicare Parts A & B premiums and deductibles (fact sheet, Nov 14, 2025); Federal Register: Medicare Part B premium rates and deductible beginning January 1, 2026 (90 FR 52063) · Sources checked September 27, 2026 · Corrections: hello@coastfirecalculator.io
2026 IRMAA brackets for Part B and Part D
Each level is set by your 2024 modified adjusted gross income (MAGI) and your filing status that year. The individual column applies to single filers, heads of household, qualifying surviving spouses, and married people who file separately and lived apart from their spouse for the entire year. Part D amounts are added to whatever your drug plan charges.
| Individual return, 2024 MAGI | Joint return, 2024 MAGI | Part B a month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | $81.20 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | $202.90 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | $324.60 | $60.40 |
| Over $205,000 to under $500,000 | Over $410,000 to under $750,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
Married filing separately and lived with your spouse at any time in the year
| 2024 MAGI | Part B a month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 |
| Over $109,000 to under $391,000 | $649.20 | $446.30 | $83.30 |
| $391,000 or more | $689.90 | $487.00 | $91.00 |
From the Federal Register notice of November 19, 2025 (90 FR 52063) and the CMS fact sheet of November 14, 2025; Part D amounts from the CMS fact sheet, SSA's POMS HI 01101.020 and Form SSA-44. Checked September 27, 2026. The standard premium pays about 25% of the cost of Part B; the five IRMAA levels raise your share to 35%, 50%, 65%, 80% or 85%.
One figure differs between official sources. SSA's web page on higher-income premiums lists the Part B IRMAA for the top married-filing-separately level as $487.90. The Federal Register notice, the CMS fact sheet, SSA's POMS HI 01101.020 and Form SSA-44 all give $487.00 (a total of $689.90), and the same SSA page gives $487.00 for the top level of the other filing statuses. This page uses $487.00 from the Federal Register notice.
Medicare Part B premium 2026 and deductibles
The standard Part B premium is $202.90 a month in 2026, $17.90 more than in 2025, and the Part B deductible is $283. People who pay IRMAA pay the standard premium plus their IRMAA. The hold-harmless rule, which can stop a Part B increase from lowering your net Social Security payment, does not apply to anyone who pays IRMAA.
About 99% of people with Medicare pay no Part A premium because they have at least 40 quarters of Medicare-covered work. Those who buy Part A pay $311 a month with at least 30 quarters of coverage (their own or a spouse's) and in most other cases $565. People who keep Part B only for immunosuppressive drugs after a kidney transplant pay $121.60, with its own IRMAA amounts.
| 2026 | 2025 | |
|---|---|---|
| Part B standard premium (a month) | $202.90 | $185.00 |
| Part B annual deductible | $283 | $257 |
| Part A inpatient hospital deductible (each benefit period) | $1,736 | $1,676 |
| Part A hospital coinsurance, days 61 to 90 (a day) | $434 | $419 |
| Part A lifetime reserve days (a day) | $868 | $838 |
| Skilled nursing facility, days 21 to 100 (a day) | $217.00 | $209.50 |
From the CMS fact sheet and the Federal Register notices for Part B (90 FR 52063), the Part A deductible and coinsurance (90 FR 52075) and the Part A premium (90 FR 52060). Checked September 27, 2026.
How MAGI is defined for IRMAA
For IRMAA, Social Security adds your adjusted gross income (line 11 of Form 1040) and your tax-exempt interest (line 2a). The regulation, 20 CFR 418.1010, also counts these forms of tax-exempt income: income from U.S. savings bonds used to pay higher education tuition and fees, foreign earned income, and income from Guam, American Samoa, the Northern Mariana Islands or Puerto Rico.
Married couples filing jointly use their joint MAGI, and it sets the premium of each spouse who has Medicare. A married person who files separately and lived with their spouse at any time in the year uses the separate table above, which has only the two top levels.
Anything that raises AGI in a year can raise your premiums two years later. Social Security names an IRA conversion, capital gains from selling property, lottery and casino winnings and cashing bonds as one-time income that does not qualify for a lower IRMAA. Before a Roth conversion or a large sale (see the capital gains tax calculator), check how far you are from the next bracket in the calculator above. The RMD calculator shows the minimum you must withdraw from IRAs and 401(k)s each year once RMDs start.
The two-year look-back
Social Security uses the most recent tax return the IRS gives it, in general the one from two years before the premium year. 2026 premiums use your 2024 return. If the IRS can only give Social Security your 2023 return, that is used for now and replaced once the 2024 data arrive; you can also call Social Security if you filed a 2024 return or did not need to file one.
If you amended the return that was used, send Social Security a copy with the IRS acknowledgment within three calendar years after the end of that tax year, and it will correct your IRMAA if the amended MAGI changes it. If you think the IRS figure itself is wrong, it has to be corrected with the IRS. If you did not file a return and the IRS shows income above the threshold, the regulation says Social Security charges the highest level for your filing status.
Because of the look-back, the income in your last working years or in a year with a big conversion or sale can show up in your Medicare premiums two years later, even after that income has stopped. If the income stopped because of one of the life-changing events below, you can ask Social Security to use a more recent year.
Life-changing events that can lower IRMAA
You can ask Social Security to use a more recent year's income if one of these eight events reduced your MAGI enough to lower or remove your IRMAA. The list is exclusive. The event can have happened in any earlier year, and the work, property, pension and settlement events count whether they happen to you or your spouse.
Marriage
You entered into a legal marriage.
Divorce or annulment
Your marriage ended and you will not file a joint return with your spouse for the year.
Death of your spouse
Your spouse died.
Work stoppage
You or your spouse stopped working.
Work reduction
You or your spouse reduced the hours you work.
Loss of income-producing property
A loss that was not your choice, such as property in a declared disaster area, livestock or crops destroyed by natural disaster or disease, arson, or investment property lost to fraud or theft. Selling or transferring the property does not count.
Loss of pension income
A scheduled cessation, termination or reorganization of an employer's pension plan.
Employer settlement payment
A settlement from an employer or former employer because of the employer's closure, bankruptcy or reorganization.
How to ask. Use Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event), online after signing in, by fax or mail to a Social Security office, or call 1-800-772-1213. For 2026 premiums you can give your 2025 income, or an estimate of 2026 income if it will be lower still. Include evidence of the event (for example a death certificate or a letter from your employer) and your signed tax return or an IRS transcript if you have filed for that year.
What does not count. Higher medical or living expenses, an ordinary loss of dividend income, loss of child support or alimony, and a voluntary sale of income-producing property. A request applies only to the person who makes it, so each spouse who is affected has to ask.
Married, filing separately but lived apart all year? That is not a life-changing event. Call Social Security instead of using SSA-44; after you attest that you lived apart, it uses the individual table.
2027 IRMAA brackets and Part B premium
Not published yet. As of September 27, 2026, CMS had not announced the 2027 Part B premium, deductible or IRMAA amounts, and there was no 2027 notice in the Federal Register; the 2026 figures were released on November 14, 2025. 2027 premiums will in general be based on your 2025 tax return.
What is known: the income thresholds are adjusted each year for increases in the Consumer Price Index, rounded to the nearest $1,000, and the $500,000 and $750,000 thresholds of the top level are set to be adjusted for inflation beginning in 2028. For Part D, CMS set the 2027 base beneficiary premium, which the Part D IRMAA amounts are worked out from, at $41.33, but it has not published the 2027 IRMAA amounts themselves.
To plan withdrawals around the brackets, the retirement withdrawal calculator shows how long your savings last, and the HSA calculator covers health savings accounts, which you can contribute to only while you are covered by a qualifying high-deductible plan and not enrolled in Medicare.
Sources
- CMS: 2026 Medicare Parts A & B premiums and deductibles (fact sheet, Nov 14, 2025)
- Federal Register: Medicare Part B premium rates and deductible beginning January 1, 2026 (90 FR 52063)
- Federal Register: CY 2026 Part A inpatient hospital deductible and coinsurance (90 FR 52075)
- Federal Register: CY 2026 Part A premiums (90 FR 52060)
- SSA POMS HI 01101.020: IRMAA sliding scale tables
- SSA POMS HI 01101.010: Modified adjusted gross income (MAGI)
- SSA POMS HI 01101.031: How IRMAA is calculated
- SSA POMS HI 01120.005: Life-changing events
- SSA POMS HI 01120.060: Married filing separately, lived apart all year
- SSA: Medicare premiums, rules for higher-income beneficiaries
- SSA: Form SSA-44, Medicare IRMAA life-changing event (12-2025)
- SSA: Request to lower an income-related monthly adjustment amount (IRMAA)
- 20 CFR part 418: Medicare subsidies (IRMAA regulations)
- CMS: Medicare Part D 2027 national average monthly bid amount (Jul 28, 2026)