Projections for Medicare’s 2026 income-related monthly adjustment amount (IRMAA) are out. Now is the time to check your 2024 tax return to see if you might be subject to the surcharge next year. This surcharge is paid by Medicare beneficiaries for Part B and Part D Medicare on top of the standard premiums if their taxable income exceeds certain thresholds.
The IRMAA applies to all Medicare beneficiaries whose earnings are high enough to make them eligible, even those on Medicare Advantage. Additionally, if you have a Medicare Advantage plan that includes prescription drug coverage, the Part D IRMAA also applies.
The IRMAA is calculated on a sliding scale with five income brackets, topping out at $500,000 and $750,000 for individual and joint filing, respectively. These figures change annually with inflation. IRMAA calculations have a two-year lag time. Whether you pay an IRMAA in a given year depends on your tax returns from two years ago.
I scoured the most reliable sources for sound 2026 projections of the IRMAA brackets and surcharge amounts. The 2026 amounts discussed below are not final; they are estimates prepared by financial professionals who specialize in Medicare planning and IRMAA issues. The brackets won't be finalized until after the September 2025 Inflation numbers are released.
I will be updating these brackets and surcharge amounts as the Consumer Price Index for Urban Consumers (CPI-U) numbers for the third quarter are released. Come back for updated projections after the release of the CPI-U for July, August and September.
Key factors for determining 2026 IRMAA projections and your liability:
- Modified Adjusted Gross Income (MAGI) from 2024: Your 2026 IRMAA is determined by your MAGI from two years prior — for 2026, that is your 2024 tax return
- Inflation (CPI-U): The income thresholds for IRMAA brackets are adjusted based on the CPI-U. Projections suggest a modest increase of about 1.02% for the 2026 income thresholds if CPI-U remains consistent.
- Medicare Trustees' Report: The Medicare Trustees annual report provides projections for Medicare program costs. For 2026, Part B surcharges are expected to increase by an average of 1.04%, while Part D surcharges are projected to increase by more than 6.00%
Projected IRMAA income brackets and surcharges for 2026
Medicare will determine the 2026 IRMAA charge in the 4th quarter of 2025. That is why your IRMAA determination is based on 2024 filing status and income — it's the latest data point Medicare can obtain from the IRS to determine the 2026 IRMAA charge.
The first four brackets of the IRMAA are indexed for inflation annually. However, the 5th bracket is currently frozen and can be indexed for inflation beginning in 2028.
The indexing is determined by how much the average CPI-U over the 12 months ending in the most recent August has increased compared to the average CPI-U for the previous 12-month period.
Here are projections for the 2025 IRMAA brackets and surcharge amounts:
Single |
Married filing jointly |
Projected total Part B Premium plus IRMAA |
Projected 2026 Part B IRMAA only |
2025 Part B IRMAA only |
Less than or equal to $109,000 |
Less than or equal to $218,000 |
$186.90- no surcharge |
n/a |
n/a |
More than $109,000 and less than or equal to $137,000 |
More than $218,000 and less than or equal to $274,000 |
$261.70 |
$74.80 |
$74.00 |
More than $137,000 and less than or equal to $171,000 |
More than $274,000 and less than or equal to $342,000 |
$373.80 |
$186.90 |
$185.00 |
More than $171,000 and less than or equal to $205,000 |
More than $342,000 and less than or equal to $410,000 |
$485.90 |
$299.00 |
$295.90 |
More than $205,000 and less than or equal to $500,000 |
More than $410,000 and less than or equal to $750,000 |
$598.10 |
$411.20 |
$406.90 |
More than $500,000 |
More than $750,000 |
$635.50 |
$448.60 |
$443.90 |
Single |
Married filing jointly |
Projected total 2026 Part D Premium plus IRMAA |
2025 Part D IRMAA only |
Less than or equal to $109,000 |
Less than or equal to $218,000 |
Premium only (varies) |
n/a |
More than $109,000 and less than or equal to $137,000 |
More than $218,000 and less than or equal to $274,000 |
Premium + $14.50 |
$13.70 |
More than $137,000 and less than or equal to $171,000 |
More than $274,000 and less than or equal to $342,000 |
Premium + $37.50 |
$35.30 |
More than $171,000 and less than or equal to $205,000 |
More than $342,000 and less than or equal to $410,000 |
Premium + $60.40 |
$57.00 |
More than $205,000 and less than or equal to $500,000 |
More than $410,000 and less than or equal to $750,000 |
Premium + $83.30 |
$78.60 |
More than $500,000 |
More than $750,000 |
Premium + $91.00 |
$85.80 |
How to pay your IRMAA
Your monthly Medicare Part B and D IRMAA charges are deducted automatically from your Social Security check, with two exceptions: you have opted to defer your Social Security benefits and do not receive a Social Security check, or if the amount of your Social Security check is not large enough to cover your IRMAA. In that case, you will receive a bill for the unpaid IRMAA balance from the Centers for Medicare & Medicaid Services (CMS).
You have two different ways to pay your Medicare IRMAAs online — either through your MyMedicare account or your bank’s bill pay service. I recommend using a MyMedicare account. It is safe, secure and there is no fee to make a payment.
You’ll need to know your Medicare number and your Medicare Part A start date to create your account. You can find both on your Medicare card.
Take note: Even if your employer or another third party pays your Part D premiums, you are still responsible for paying the Part D IRMAA surcharge directly to Medicare.
Income planning the best way to avoid the IRMAA
Income used to determine the IRMAA comes from sources typically used by many retirees, including taxable distributions from traditional IRAs, 401(k)s, 403(b)s, and Social Security benefits. The IRMAA is a “cliff” surcharge. That means if your modified adjusted gross income exceeds the threshold by as little as one dollar, you will have to pay higher premiums
You should be mindful of the risk of a one-time spike in income that could trigger the IRMAA, such as the proceeds from a home sale or converting your traditional IRA to a Roth IRA. To avoid this risk, be sure to properly time a Roth conversion; you can then avoid the IRMAA when you take tax-free distributions. Learn more about strategies, such as how to lower taxes on required minimum distributions that could otherwise trigger the surcharge.
What we know now
Medicare will release the 2026 IRMAA brackets in the fourth quarter of 2025. The first four IRMAA brackets are adjusted for inflation each year, so you could be in luck if you were slightly over one of the IRMAA threshold levels for 2025. The final brackets and surcharge amounts are usually released by the start of Open Enrollment on October 15.
It would be wise to use this time to assess your likelihood of paying the IRMAA by getting out your 2024 tax return and looking at the 2025 IRMAA brackets and the projected brackets for 2026. Worse than owing the IRMAA is being surprised by the IRMAA and the hike in your Medicare expenses.
The 2026 projections I used were produced by The Finance Buff, Harry Sit, contributing author to The Bogleheads’ Guide to Retirement Planning. He used data from the 2025 Medicare Trustees report and May 2025 CPI. The 2026 projections I used were produced by the Social Security Advisors and posted at IRMAA.com using data from the 2024 Medicare Trustees report and the CPI. Under the Medicare Modernization Act, the IRMAA Brackets are adjusted by "the percentage (if any) by which the average of the Consumer Price Index for all urban consumers for the 12-month period ending with August of the preceding calendar year exceeds such average for the 12-month period."Methodology: Each year, the federal government releases an annual Trustees report detailing the financial health of the Medicare program. The report also includes cost projections and benchmarks that Medicare must meet to continue functioning. In both 2024 and 2025, the costs within Medicare, including surcharges, must increase by close to 6.00%.
