Key points
- SSA generally uses the most recent federal tax return it receives, usually from 2 years earlier, to decide IRMAA.
- For 2026, the first higher-income threshold is above $109,000 for an individual tax return or above $218,000 for married filing jointly.
- 2027 Part B premium, Part B deductible, and 2027 IRMAA amounts were not included in the official 2026 sources checked for this guide. Do not use 2026 numbers as a 2027 quote.
- A life-changing event that lowers income can support a request for a new IRMAA decision through SSA-44.
- IRMAA is separate from a plan's regular premium and from a Part B late enrollment penalty.
What IRMAA means
IRMAA is an income-related extra charge added to the standard Part B premium and to the Part D plan premium for people whose modified adjusted gross income is above the applicable threshold. Modified adjusted gross income is adjusted gross income plus tax-exempt interest.
SSA sends a notice when it decides that IRMAA applies. Read the notice because it explains the income year, filing status, and appeal information used.
The 2-year lookback
For 2026, SSA uses the tax return it receives for 2024 in the standard case. The lookback is not a prediction of your current income. A home sale, business income, retirement withdrawal, or other one-time event can affect the tax return used.
If the income on the notice is wrong, or if your income later fell because of a qualifying life-changing event, contact Social Security promptly.
Verified 2026 brackets
The following are 2026 income brackets from SSA. They are not 2027 figures.
"Individual" means single, head of household, or qualifying surviving spouse. Married people who file separately and lived with their spouse during the year use a separate, much higher table; see SSA.
| Tax filing status | 2026 MAGI range | 2026 Part B adjustment | 2026 Part D adjustment |
|---|---|---|---|
| Individual | $109,000.01 to $137,000 | $81.20 | $14.50 plus plan premium |
| Individual | $137,000.01 to $171,000 | $202.90 | $37.50 plus plan premium |
| Individual | $171,000.01 to $205,000 | $324.60 | $60.40 plus plan premium |
| Individual | $205,000.01 to below $500,000 | $446.30 | $83.30 plus plan premium |
| Individual | $500,000 or more | $487.00 | $91.00 plus plan premium |
| Married filing jointly | $218,000.01 to $274,000 | $81.20 | $14.50 plus plan premium |
| Married filing jointly | $274,000.01 to $342,000 | $202.90 | $37.50 plus plan premium |
| Married filing jointly | $342,000.01 to $410,000 | $324.60 | $60.40 plus plan premium |
| Married filing jointly | $410,000.01 to below $750,000 | $446.30 | $83.30 plus plan premium |
| Married filing jointly | $750,000 or more | $487.00 | $91.00 plus plan premium |
If income dropped after a life-changing event
SSA lists life-changing events such as marriage, divorce, death of a spouse, work reduction, work stoppage, loss of income-producing property, loss or reduction of pension income, and an employer settlement payment. These events can support a request to lower IRMAA when income also went down.
Use SSA-44 or contact Social Security at 1-800-772-1213. Submit evidence of the event and the newer income information SSA requests.
What is not announced for 2027
The official 2026 Medicare and SSA cost pages checked for this guide list 2026 Part B and IRMAA figures. They do not provide the 2027 Part B premium, Part B deductible, or 2027 IRMAA bracket table. We omit a 2027 quote. Check Medicare.gov and SSA when the 2027 notice is published.
Steps
- Read the notice. Find the tax year, filing status, income amount, and appeal instructions.
- Check the tax return. Compare the notice with the return SSA used and correct errors.
- List qualifying changes. If income fell after a life-changing event, gather proof.
- Contact SSA. Ask about SSA-44 or reconsideration before the deadline on your notice.
Quick check
- I know which tax year SSA used.
- I labeled every number as 2026 or 2027 not announced.
- I checked whether income came from a one-time event.
- I have evidence for any SSA-44 request.
Questions to ask
- Which tax return did SSA use?
- Is the filing status correct?
- Does my life-changing event qualify for SSA-44?
- What proof of the event and current income should I send?
- When will 2027 IRMAA amounts be published?
Common questions
What does IRMAA stand for?
IRMAA means Income-Related Monthly Adjustment Amount. It is an extra amount added to Part B and Part D premiums for some higher-income beneficiaries.
How far back does IRMAA look?
SSA generally uses the most recent tax return it receives, usually from 2 years earlier.
What are the 2026 first thresholds?
For 2026, SSA lists the first higher-income threshold as above $109,000 for an individual tax return and above $218,000 for married filing jointly.
Are 2027 IRMAA brackets published?
The official 2026 sources checked for this guide do not include 2027 Part B or IRMAA amounts. Check the current Medicare.gov and SSA pages when they publish the update.
What is SSA-44?
SSA-44 is the form used to request a lower IRMAA decision after a qualifying life-changing event that reduced income.
Is IRMAA the same as a late penalty?
No. IRMAA is based on income. A late enrollment penalty is based on delaying enrollment without qualifying coverage or an enrollment period.
Official sources
- SSA: Medicare premiums and 2026 IRMAA brackets
- SSA: Request to lower IRMAA
- SSA: Form SSA-44
- Medicare.gov: 2026 Medicare costs
- Medicare.gov: Avoid late enrollment penalties
Related guides
- Medicare 2027 in Orange County
- Medicare enrollment periods in California
- Green card holders working past 65
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