Facts checked against primary sources · Last updated August 26, 2026
IRMAA in 2026: The Medicare Surcharge Nobody Warns You About
If your income two years ago was above $109,000 (single) or $218,000 (joint), Social Security adds a surcharge to your Part B and Part D premiums. Here are the exact 2026 brackets, and the one form that can make the surcharge go away after you retire.
The two-year lookback
Your 2026 IRMAA is based on the most recent tax return the IRS has given Social Security, generally your 2024 return (filed in 2025). The income that counts is your modified adjusted gross income (MAGI): adjusted gross income plus tax-exempt interest. This is what surprises new retirees: your surcharge reflects your working income, not what you live on now.
2026 IRMAA brackets (single, and married filing jointly)
| MAGI (single) | MAGI (joint) | Part B premium | Part D add-on |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 (standard) | $0 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | +$14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | +$37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | +$60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | +$83.30 |
| ≥ $500,000 | ≥ $750,000 | $689.90 | +$91.00 |
Married filing separately (having lived with your spouse during the year) is treated much more harshly: above $109,000 the Part B premium jumps straight to $649.20, and to $690.80 at $391,000 and above.
One more planning note: the income thresholds are indexed to inflation each year, except the top bracket ($500,000/$750,000), which stays frozen until 2028.
Retired since 2024? File form SSA-44
Social Security will recalculate your IRMAA using your current, lower income if you've had a qualifying life-changing event. The list, verbatim from SSA:
- You married or divorced, or your spouse died
- You or your spouse stopped working or reduced your work hours
- You or your spouse lost income-producing property because of a disaster or other event beyond your control
- You or your spouse experienced a scheduled cessation, termination, or reorganization of an employer's pension plan
- You or your spouse received a settlement from an employer because of the employer's closure, bankruptcy, or reorganization
"I stopped working" is the big one: retirement itself qualifies. File form SSA-44 with documentation (a letter from your employer about your retirement works), and Social Security can base your surcharge on your post-retirement income instead of the two-year-old return.
Disagree with the determination?
A life-changing event isn't the only path. If the income figure itself is wrong or outdated (you filed an amended return, or the IRS sent older data), you can show Social Security the corrected return. For everything else there's a formal appeal: form SSA-561-U2, Request for Reconsideration, which you can file online.
Does IRMAA change what plans I should pick?
Not directly: IRMAA follows you whether you choose Original Medicare or Medicare Advantage, and it's charged on top of either. What it does change is the math on working part-time in early retirement, Roth conversions, and capital-gains timing, since each can push your MAGI over a bracket edge two years later. That's tax-planning territory, worth a conversation with your tax professional before year-end. For where premiums are headed overall, see our 2027 premium guide.
Not sure which rules apply to you?
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Sources
- SSA: Medicare Premiums for Higher-Income Beneficiaries (2026 tables)
- Form SSA-44, Life-Changing Event (PDF)
- 2026 Medicare Trustees Report (bracket indexing)
This guide is educational only, not insurance, legal, tax, or financial advice. Verify anything that matters for your situation at Medicare.gov, with the Social Security Administration, or with California's free HICAP counselors at 1-800-434-0222.