IRMAA adds a surcharge to your Medicare premiums if you earn above the limits. Here is how 2026 works.
What triggers IRMAA in 2026?
IRMAA — the Income-Related Monthly Adjustment Amount — is an extra charge added to your Part B and Part D premiums when your income is high. For 2026, IRMAA begins when your modified adjusted gross income (MAGI) tops $109,000 for single filers or $218,000 for joint filers. Critically, Social Security uses a two-year lookback, so your 2026 IRMAA is determined by your 2024 tax return. The surcharge increases across five income tiers, pushing the top earners' total Part B premium to $689.90 per month and adding up to $91.00 per month to Part D.
How do you appeal IRMAA?
If a life-changing event lowered your income after 2024 — such as retirement, the death of a spouse, divorce, or loss of a pension — you can ask Social Security to recalculate your IRMAA. File Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) and include proof of the event and your reduced income. Social Security may then base your premium on your current income instead of your 2024 return. Appeals are common and often successful when documented properly. For help understanding your overall Medicare costs, call 1-800-MEDIGAP (1-800-633-4427).