2026 IRMAA Brackets Published: Medicare Part B and Part D Premiums
The Income-Related Monthly Adjustment Amount (IRMAA) brackets for 2026 were published in November. Individuals covered by Medicare Part B or Part D with incomes exceeding certain thresholds (based on 2024 tax returns) will pay additional surcharges on their Medicare premiums.
Understanding IRMAA in 2026
IRMAA represents a surcharge that Medicare beneficiaries with higher incomes must pay in addition to their standard Medicare Part B and Medicare Part D premiums. This surcharge applies when modified adjusted gross income exceeds specified limits.
How IRMAA is Calculated
The surcharge is determined using tax return data from two years prior. For 2026, the Social Security Administration reviews 2024 tax returns to assess eligibility. The Centers for Medicare employs five income brackets to calculate surcharge amounts.
2026 Income Brackets
For single filers, Part B premiums range from $202.90 (at or below $109,000) to $689.90 (at $500,000 or above). Part D IRMAA ranges from $0 to $91.00 depending on income bracket.
Managing IRMAA Costs
Strategies to reduce IRMAA include tax-efficient investment strategies, Roth conversions, or careful planning of distributions from retirement accounts.
