How IRMAA works
IRMAA stands for Income-Related Monthly Adjustment Amount. Social Security decides it, not your plan or your agent.
It looks back two years. Your 2026 IRMAA is based on the tax return you filed in 2025 for tax year 2024. So a big income year, like the year you sold a house or retired with a payout, can raise your premiums two years later.
The 2026 brackets
There are five surcharge levels above the standard premium. At the top, a single filer with 2024 income of $500,000 or more pays $689.90 a month for Part B in 2026, plus $91.00 a month on top of the Part D plan premium.
Married people who file separately and lived with their spouse during the year face only two levels: $446.30 a month above $109,000 and $487.00 at $391,000 or more. Run your numbers in the IRMAA calculator.
| 2024 income, single | 2024 income, joint | Total Part B premium | Part D extra |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | $14.50 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | $37.50 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | $60.40 |
| Above $205,000, under $500,000 | Above $410,000, under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Can you lower it?
Sometimes. If your income dropped because of a life-changing event, such as retirement, marriage, divorce or the death of a spouse, you can ask Social Security for a new decision based on your current income.
The 2027 brackets had not been published as of October 15, 2026. They come out with the 2027 Part B premium. If you’d rather talk it through, call 888-661-0126.