2026 IRMAA brackets
IRMAA — the income-related monthly adjustment amount — is an extra charge added to your Medicare Part B and Part D premiums when your income is above a threshold. It is based on the tax return you filed two years earlier, which is why it so often arrives as a surprise.
IRMAA is a cliff, not a slope. Going one dollar over a threshold does not raise your surcharge slightly — it moves you into the next tier for the whole year. That is why the distance to the next threshold matters more than your income itself.
The 2026 tiers
Based on the income on your 2024 tax return. Your adjusted gross income (line 11 of IRS Form 1040) plus your tax-exempt interest income (line 2a of Form 1040), taken from the tax return you filed for 2024. That two-year lookback is why an IRMAA bill can arrive long after the income that caused it. Married-filing-separately has its own, much steeper, two-step column: tiers 2 through 4 do not exist for that filing status, so a separate filer one dollar over $109,000 jumps straight to the fifth-tier amount.
No surcharge
$202.90 a month for Part B
- Single:
- Up to $109,000.00
- Married, filing jointly:
- Up to $218,000.00
- Married, filing separately:
- Up to $109,000.00
Tier 1
+$95.70 a month
- Single:
- $109,000.00 – $137,000.00
- Married, filing jointly:
- $218,000.00 – $274,000.00
- Married, filing separately:
- —
- Part B total:
- $284.10/mo
- Part D surcharge:
- +$14.50/mo
Tier 2
+$240.40 a month
- Single:
- $137,000.00 – $171,000.00
- Married, filing jointly:
- $274,000.00 – $342,000.00
- Married, filing separately:
- —
- Part B total:
- $405.80/mo
- Part D surcharge:
- +$37.50/mo
Tier 3
+$385.00 a month
- Single:
- $171,000.00 – $205,000.00
- Married, filing jointly:
- $342,000.00 – $410,000.00
- Married, filing separately:
- —
- Part B total:
- $527.50/mo
- Part D surcharge:
- +$60.40/mo
Tier 4
+$529.60 a month
- Single:
- $205,000.00 – $499,999.99
- Married, filing jointly:
- $410,000.00 – $749,999.99
- Married, filing separately:
- $109,000.00 – $390,999.99
- Part B total:
- $649.20/mo
- Part D surcharge:
- +$83.30/mo
Tier 5
+$578.00 a month
- Single:
- $499,999.99 or more
- Married, filing jointly:
- $749,999.99 or more
- Married, filing separately:
- $390,999.99 or more
- Part B total:
- $689.90/mo
- Part D surcharge:
- +$91.00/mo
Figures change every year. The current year's numbers are always free at thewisesenior.com/kit.
Verified 2026-08-02 against CMS fact sheet, "2026 Medicare Parts A & B Premiums and Deductibles / 2026 Medicare Part D Income-Related Monthly Adjustment Amounts" (November 14, 2025); the same tables appear in CMS-8091-N, 90 FR 52063 (November 19, 2025) and on Form SSA-44 (12-2025) (effective 2026-01-01)
Want to see where you land and how much room is left before the next threshold? Use the IRMAA calculator. If you have had a big drop in income — you retired, a spouse died, you stopped working — you may be able to have IRMAA reduced: see how the SSA-44 form works.