Free tool
IRMAA brackets for 2026 and calculator
Check a client's IRMAA bracket before a Roth conversion. Enter their MAGI and filing status to see the Medicare Part B and Part D amounts they pay each month, the annual total, and how much room is left before the next threshold.
Figures are for 2026, set by 2024 MAGI, from the CMS 2026 premiums fact sheet and checked against Social Security's tables. CMS had not published 2027 figures when this was checked on November 7, 2026.
An estimate, not tax or investment advice. Social Security makes the actual IRMAA determination from the income the IRS reports to it. These are US Medicare rules, for clients enrolled in US Medicare. They do not apply to Canadian provincial health coverage.
2026 IRMAA brackets for Part B and Part D
Monthly amounts per person for 2026, based on MAGI from the 2024 tax return. The Part B premium includes the standard premium of $202.90. Part D IRMAA is added to the drug plan's own premium.
Single and married filing jointly
| Single, head of household, surviving spouse: 2024 MAGI | Married filing jointly: 2024 MAGI | Part B monthly premium | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | $81.20 | $14.50 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | $202.90 | $37.50 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | $324.60 | $60.40 |
| Above $205,000 and less than $500,000 | Above $410,000 and less than $750,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or above | $750,000 or above | $689.90 | $487.00 | $91.00 |
Married filing separately, lived with spouse
| 2024 MAGI | Part B monthly premium | Part B IRMAA | Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 |
| Above $109,000 and less than $391,000 | $649.20 | $446.30 | $83.30 |
| $391,000 or above | $689.90 | $487.00 | $91.00 |
Applies when the client lived with their spouse at any time during 2024. If they lived apart all year, Social Security uses the single table once they attest to it. Late enrollment penalties are extra. Sources: CMS, 2026; SSA POMS HI 01101.020, 2026.
Methodology and sources
IRMAA, the income-related monthly adjustment amount, is the extra Medicare premium that people with higher income pay for Part B and Part D. The calculator finds the bracket for the MAGI and filing status entered and reads the amounts from the 2026 CMS tables above.
- MAGIfor IRMAA is adjusted gross income plus tax-exempt interest: line 11 plus line 2a of Form 1040, in Social Security's guidance. The regulation also adds back a few rarer items, such as foreign earned income excluded from tax.
- Two-year lookback. Social Security uses the most recent return the IRS gives it, generally from two years before the premium year. 2026 premiums are based on 2024 MAGI, or 2023 MAGI if the 2024 return is not available.
- Life-changing events.If income dropped after death of a spouse, marriage, divorce or annulment, work stopping or being cut back, loss of income-producing property, loss of employer pension income, or a settlement payment from an employer, the client can ask Social Security for a new initial determination using a more recent year's income. It is a new decision, not an appeal. Form SSA-44 is the optional form for it.
- Brackets step, they do not phase in. One dollar over a threshold puts the client in the next bracket, which is why the calculator shows the room left before the next one.
- Roth conversions add their taxable amount to adjusted gross income for the year of the conversion, so they raise MAGI for premiums two years later.
For an advisor, the work is checking this for every Medicare-age client before a conversion, a large sale or a required distribution, with the right income figures. That is the kind of client work Marloo, the AI CRM for financial advisors, is built to keep track of.
Sources
- CMS fact sheet, 2026 Medicare Parts A & B Premiums and Deductibles (November 14, 2025). The 2026 standard Part B premium ($202.90), the Part B income-related monthly adjustment amounts and total premiums, and the Part D income-related monthly adjustment amounts, by filing status. The figures on this page are transcribed from it.
- SSA POMS HI 01101.020, IRMAA Sliding Scale Tables (effective December 2, 2025). Social Security’s 2026 tables, based on 2024 MAGI. Every MAGI range, Part B total premium and Part D amount on this page was checked against it.
- SSA POMS HI 01101.010, Modified Adjusted Gross Income (effective December 2, 2025). Defines MAGI for IRMAA as adjusted gross income plus tax-exempt interest, says 2026 premiums are generally based on 2024 tax returns, and lists the 2026 thresholds of $109,000 and $218,000.
- Medicare.gov, Part B and Part D costs (2026). The same 2026 tables as published for people with Medicare, used as a further check on the standard premium and every bracket.
- SSA POMS HI 01120.001 and HI 01120.005, new initial determinations and life-changing events. The qualifying life-changing events, and that the optional Form SSA-44 can be used to ask Social Security to use a more recent year’s income.
- SSA POMS HI 01120.060, Married filing separately, lived apart all year. A married person filing separately who lived apart from their spouse for the whole tax year can attest to it, and Social Security then uses the single table.
- 20 CFR 418.1010 and 418.1115 (eCFR). The regulation: the full MAGI definition, including a few other kinds of excluded income, and the yearly inflation adjustment of the income ranges, which reaches the $500,000 and $750,000 thresholds from 2028.
- IRS Publication 590-A (2025), Contributions to IRAs. Amounts converted from a traditional IRA to a Roth IRA are included in gross income for the year of the conversion, to the extent they would have been taxable if withdrawn.
What it does not cover
- Part D plan premiums, which vary by plan, and late enrollment penalties for Part B or Part D.
- Part B coverage for immunosuppressive drugs only, which has its own lower premiums.
- Premium years other than 2026. Brackets for later years are set by CMS each year and are not known in advance.
- Working out MAGI itself. Enter the figure from the return, or your own projection.
IRMAA questions advisors get asked
What are the IRMAA brackets for 2026?
For 2026, IRMAA starts when MAGI is above $109,000 on a single return or above $218,000 on a joint return. Part B premiums then step up from the standard $202.90 a month to $284.10, $405.80, $527.50, $649.20 and $689.90, and Part D adds $14.50, $37.50, $60.40, $83.30 or $91.00 a month on top of the plan premium. The top bracket starts at $500,000 for single filers and $750,000 for joint filers. The figures come from CMS and are the same in Social Security’s tables.
Which year’s income sets 2026 IRMAA?
Social Security generally uses the tax return from two years earlier, so 2026 premiums are based on 2024 MAGI. If the 2024 return is not available, it uses 2023. MAGI here is adjusted gross income plus tax-exempt interest.
How does a Roth conversion affect IRMAA?
The taxable amount of a Roth conversion counts in adjusted gross income for the year of the conversion, so it raises MAGI for the premium year two years later. A conversion in 2026 shows up in 2028 premiums. The 2028 brackets are not published yet. The income ranges rise with inflation each year, and the regulation says the $500,000 and $750,000 thresholds start to move for 2028 too, so the 2026 table is a guide, not the final number.
Can a client ask for a lower IRMAA after retiring?
Yes, if a life-changing event reduced their income: death of a spouse, marriage, divorce or annulment, work stopping or being cut back, loss of income-producing property, loss of employer pension income, or a settlement payment from an employer. They ask Social Security for a new initial determination using a more recent year’s income, which is not an appeal. Form SSA-44 is the optional form for it.
Why is IRMAA so high for married filing separately?
If a married person files separately and lived with their spouse at any time during the tax year, the table has only two IRMAA tiers: MAGI above $109,000 and less than $391,000 pays $649.20 a month for Part B and $83.30 for Part D in 2026, and $391,000 or more pays $689.90 and $91.00. If they lived apart for the whole year, Social Security uses the single table once they attest to it.
When will the 2027 IRMAA brackets be published?
CMS announced the 2026 figures on November 14, 2025. As of November 7, 2026, CMS had not published the 2027 premiums, so this page shows 2026. It will move to 2027 once CMS and Social Security publish the new figures.
