How to calculate IRMAA brackets for 2026
Step 1: Pull your 2024 MAGI
For IRMAA in 2026, the income that matters is from your 2024 tax return. Specifically:
- AGI from Form 1040, line 11
- Plus tax-exempt interest from Form 1040, line 2a (the muni bond income that doesn't appear in AGI)
Add the two. That sum is your IRMAA MAGI.
Step 2: Find your bracket
CMS released the official 2026 brackets on November 14, 2025. The 2026 standard Part B premium is $202.90/month (up from $185.00 in 2025). Here are the verified 2026 brackets:
| 2024 MAGI (Single) | 2024 MAGI (MFJ) | Part B IRMAA | Total Part B Premium | Part D IRMAA |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0 | $202.90 | $0 |
| $109,001-$137,000 | $218,001-$274,000 | $81.20 | $284.10 | $14.50 |
| $137,001-$171,000 | $274,001-$342,000 | $202.90 | $405.80 | $37.50 |
| $171,001-$205,000 | $342,001-$410,000 | $324.60 | $527.50 | $60.40 |
| $205,001-<$500,000 | $410,001-<$750,000 | $446.30 | $649.20 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $487.00 | $689.90 | $91.00 |
Married-filing-separately filers face a separate (much harsher) two-tier structure. The Part A inpatient deductible for 2026 is $1,736.
Step 3: Compute the annual cost
Whatever monthly surcharge tier you land in applies for all 12 months of 2026 — and applies to BOTH Part B and Part D, and per-spouse if you're married. A married couple in the second tier pays an extra ($81.20 + $14.50) × 12 × 2 = $2,296.80 in 2026 vs. the standard tier. The top tier costs an extra ($487.00 + $91.00) × 12 × 2 = $13,872 per year for a married couple.
The cliff problem
IRMAA brackets are cliffs, not phase-ins. One dollar over the threshold pushes you into the next tier for the whole year. If your 2024 MAGI was $109,001 (single), you pay the first IRMAA tier. If it was $109,000, you pay nothing. This is why Roth conversions have to be modeled to the dollar in the years before Medicare enrollment.
Step 4: Decide if you can appeal
If your income dropped after 2024 due to retirement, work reduction, divorce, death of a spouse, or other qualifying life-changing events, file SSA Form SSA-44 with documentation. SSA can recalculate IRMAA using your current income instead of 2024's. This is one of the most under-used planning levers in retirement.
Bottom line
IRMAA in 2026 = take 2024 MAGI, find the bracket, multiply by 12 months, double if married. The cliffs are unforgiving but predictable, and the 2-year lookback gives you a clear runway to plan around them — if you start early enough.
Frequently asked questions
Sources
- CMS - 2026 Medicare Parts A & B Premiums and Deductibles Fact Sheet (accessed 2026-04-06)
- SSA - Medicare Premiums: Rules For Higher-Income Beneficiaries (accessed 2026-04-06)
- Medicare.gov - Costs (accessed 2026-04-06)
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