Medicare IRMAA 2026: Who Paid Higher Part B Premiums?
In 2026, full Part B coverage cost $202.90 a month at the standard rate. IRMAA began when modified adjusted gross income exceeded $109,000 for an individual return or $218,000 for a joint return, generally using 2024 tax information.
Timeline
- 2024 tax year: SSA generally used IRS modified adjusted gross income from the tax return two years before the 2026 premium year.
- 2026: The standard Part B premium was $202.90, with income-related additions in defined MAGI tiers.
- After a qualifying change: A beneficiary could ask SSA to use more recent information through the official IRMAA review process.
Medicare’s income-related monthly adjustment amount, or IRMAA, is an extra charge added to Part B and, separately, Part D for beneficiaries above income thresholds. For 2026, the standard monthly Part B premium was $202.90. The first full-coverage IRMAA tier began when modified adjusted gross income exceeded $109,000 for an individual return or $218,000 for a joint return. [1][2]
The thresholds use modified adjusted gross income, not gross pay or a current bank balance. For Medicare IRMAA, SSA obtains tax-return information from the IRS and generally uses data from two years before the premium year. SSA’s current guidance says 2026 premiums were generally based on the 2024 federal tax return. If that return was unavailable, older permitted information or beneficiary-provided information could enter the determination under program rules. [1][3]
IRMAA uses tiers. In 2026, full Part B coverage totals ranged from $284.10 a month in the first higher-income tier to $689.90 in the highest tier for individual or joint filers. Married people who lived with a spouse during the tax year but filed separately used a different table. Exact boundary wording matters: an income equal to a listed ceiling can remain in one tier while one dollar more can move into the next. [1]
Part D has a separate income-related amount. The beneficiary pays that addition on top of the premium charged by the selected drug plan. In 2026, CMS listed Part D IRMAA additions from $14.50 to $91.00 a month across the ordinary individual and joint tiers. Changing drug plans does not by itself remove an income-related adjustment because the surcharge is based on the Medicare income determination. [1]
A two-year lookback can feel outdated after retirement or another major income reduction. SSA allows a request for a lower IRMAA after specified life-changing events, including marriage, divorce, death of a spouse, work stoppage, work reduction and certain losses of income. The beneficiary must follow SSA’s process and provide the requested evidence and more recent income information; a lower current income does not automatically change the charge. [3]
SSA provides Form SSA-44 for a life-changing-event request and also describes online, telephone, mail and appointment routes. An amended tax return or incorrect IRS information can follow a different review path. Read the IRMAA notice for deadlines and instructions, keep copies of supporting documents and use only SSA.gov or Medicare.gov contact information when sharing tax or identity records. [3]
To check a 2026 charge, identify the filing status and MAGI shown on the notice, compare them with CMS’s 2026 table and confirm which tax year SSA used. If the data are wrong or a qualifying event reduced income, contact SSA through its official IRMAA page. Thresholds and premiums change annually, so this 2026 guide should not be reused for another premium year. [1][2][3]
Sources
- CMS — 2026 Medicare Parts A and B premiums, deductibles and IRMAA tables
- Medicare.gov — 2026 Medicare costs
- Social Security Administration — Request to lower an IRMAA