2026 Medicare IRMAA Brackets and How to Lower IRMAA With Form SSA-44
Reviewed October 2, 2026. In 2026, you pay IRMAA (the Income-Related Monthly Adjustment Amount) on top of your Medicare Part B and Part D premiums if your 2024 modified adjusted gross income was above $109,000 on an individual return or $218,000 on a joint return. If your income has since dropped because of a life-changing event such as retirement, the loss of a spouse or a divorce, you can ask Social Security to use your newer, lower income by filing Form SSA-44.
Quick answer: IRMAA brackets for 2026 range from a total Part B premium of $284.10 to $689.90 a month, plus $14.50 to $91.00 a month added to your Part D plan premium. To lower IRMAA after a qualifying event, complete Form SSA-44 online through your my Social Security account, by phone at 1-800-772-1213, or by mail or fax to your local Social Security office, with proof of the event and your income.
IRMAA is an additional amount that some people with higher incomes pay with their Medicare Part B and Part D premiums. For 2026, Social Security generally uses modified adjusted gross income from a beneficiary’s 2024 federal income tax return. Medicare defines this income measure using adjusted gross income plus tax-exempt interest. See the current SSA-44 form and instructions from Social Security.
2026 Part B IRMAA amounts
The standard Medicare Part B premium is $202.90 per month in 2026. People above the applicable income threshold pay the standard premium plus an income-related adjustment. See Medicare.gov’s official 2026 cost publication.
| 2024 income: individual return | 2024 income: joint return | 2024 income: married filing separately | Total monthly Part B premium in 2026 |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $109,000 or less | $202.90 |
| Above $109,000 through $137,000 | Above $218,000 through $274,000 | Not applicable | $284.10 |
| Above $137,000 through $171,000 | Above $274,000 through $342,000 | Not applicable | $405.80 |
| Above $171,000 through $205,000 | Above $342,000 through $410,000 | Not applicable | $527.50 |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | Above $109,000 and below $391,000 | $649.20 |
| $500,000 or more | $750,000 or more | $391,000 or more | $689.90 |
These totals and income ranges come directly from Medicare’s 2026 cost publication. A late-enrollment penalty can make an individual’s Part B premium higher than the amounts shown. Verify the Part B table on Medicare.gov.
2026 Part D IRMAA amounts
Part D IRMAA is added to the premium charged by a person’s drug plan. The drug-plan premium itself varies by plan. See the official Medicare Part D IRMAA table.
| 2024 income: individual return | 2024 income: joint return | 2024 income: married filing separately | Monthly Part D IRMAA in 2026 |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $109,000 or less | $0, plus the plan premium |
| Above $109,000 through $137,000 | Above $218,000 through $274,000 | Not applicable | $14.50, plus the plan premium |
| Above $137,000 through $171,000 | Above $274,000 through $342,000 | Not applicable | $37.50, plus the plan premium |
| Above $171,000 through $205,000 | Above $342,000 through $410,000 | Not applicable | $60.40, plus the plan premium |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | Above $109,000 and below $391,000 | $83.30, plus the plan premium |
| $500,000 or more | $750,000 or more | $391,000 or more | $91.00, plus the plan premium |
Part D IRMAA is owed even if you have drug coverage through a Medicare Advantage plan. If it isn’t withheld from your Social Security benefit, Medicare bills you for it every month; see how to pay your Medicare premium.
How Medicare determines IRMAA
Social Security receives federal tax-return information from the IRS. For 2026 premiums, the current SSA-44 explains that Social Security generally used 2024 tax information and may use 2023 information if 2024 data was unavailable. The form defines modified adjusted gross income as adjusted gross income on line 11 of Form 1040 plus tax-exempt interest reported on line 2a. Read the official SSA-44 instructions. For more on what counts, see what income is used to determine Medicare premiums.
When you can ask Social Security to lower IRMAA
If a life-changing event reduced your household income, you can ask Social Security to use more recent income information. The current SSA-44 lists these events:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage
- Work reduction
- Loss of income-producing property outside your control
- Loss of pension income
- An employer settlement payment connected with an employer’s closure, bankruptcy, or reorganization
The precise definitions and evidence requirements appear in the form instructions. A one-time spike in income, such as a large IRA withdrawal or the sale of a home, is not on this list by itself. Review Form SSA-44 before submitting a request.
Form SSA-44: how to fill it out
Form SSA-44 is titled “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event.” The current edition (December 2025) has five steps:
- Step 1: Type of life-changing event. Check the event that applies and enter the date it happened.
- Step 2: Reduction in income. Enter the tax year, your adjusted gross income, tax-exempt interest and filing status for the more recent year that reflects your lower income.
- Step 3: Anticipated reduction in income next year. If you expect your income to stay lower in the following year, enter your estimate here.
- Step 4: Documentation. Attach evidence of your income (usually a filed tax return or, for an estimate, other proof) and evidence of the event.
- Step 5: Signature. Sign, and add your phone number and mailing address.
Examples of evidence Social Security accepts, according to the form instructions:
| Life-changing event | Example evidence |
|---|---|
| Marriage | Original or certified copy of the marriage certificate |
| Divorce or annulment | Certified copy of the decree |
| Death of a spouse | Death certificate or certified public record |
| Work stoppage or reduction | Employer statement, pay stubs, or your signed statement under penalty of perjury |
| Loss of income-producing property | Insurance adjuster’s statement or a letter from a government agency |
| Loss of pension income | Letter from the pension administrator explaining the reduction |
| Employer settlement payment | Letter from the employer explaining the settlement terms |
How to request a lower IRMAA
- Review the IRMAA notice from Social Security and identify the tax year and income Social Security used.
- Confirm that a life-changing event listed by Social Security reduced your income.
- Complete Form SSA-44 with the date of the event, more recent income information, expected income if applicable, and your tax filing status.
- Provide evidence of the life-changing event and the income information requested by Social Security.
- Submit the request through the method currently offered by Social Security.
Social Security currently allows eligible users to sign in and submit the request online, which requires a my Social Security account (see how to create and access your my Social Security account). A completed SSA-44 and supporting evidence can also be faxed or mailed to a Social Security office, or you can call and make the request by phone. Social Security lists 1-800-772-1213 for help and 1-800-325-0778 for TTY service. Check the current submission options on SSA.gov.
What if the IRS information was amended?
Social Security instructs people with an amended income-tax return to call 1-800-772-1213 and ask to lower their IRMAA. See Social Security’s amended-return instructions.
Important distinctions
Form SSA-44 addresses an IRMAA reduction after a qualifying life-changing event. Form SSA-632-BK serves a different purpose: asking Social Security to waive recovery of an overpayment. It should not be presented as the form for requesting a lower IRMAA. See Social Security’s description of Form SSA-632-BK. If you disagree with the income figure itself (not because of a life-changing event), you can ask Social Security for a new initial determination or file an appeal; the IRMAA notice explains how.
Frequently asked questions
What is Form SSA-44 used for?
It’s the form you use to ask Social Security to recalculate your IRMAA using more recent income after a qualifying life-changing event, such as retirement (work stoppage), divorce or the death of a spouse.
Does retiring count as a life-changing event for IRMAA?
Yes. Stopping work or reducing your hours is listed on Form SSA-44 as “work stoppage” or “work reduction.”
Can I file Form SSA-44 online?
Yes. Social Security lets you sign in to your my Social Security account to fill out and submit the SSA-44 online. You can also call 1-800-772-1213 or mail or fax the form to your local office.
What income year is used for 2026 IRMAA?
Generally your 2024 federal tax return. Social Security may use 2023 information if your 2024 return wasn’t available.
Do I pay IRMAA with a Medicare Advantage plan?
Yes. IRMAA applies to Part B and Part D whether you have Original Medicare or a Medicare Advantage plan, because everyone with Medicare Advantage still pays the Part B premium.
Related reading: 2026 Medicare costs for Part A, Part B, Part D and IRMAA, Medicare Part B premium for 2026 and working past 65 and Medicare.
This page provides general Medicare information. It does not provide individualized tax, legal, or financial advice. For a decision based on your own return or expected income, contact Social Security and an appropriately qualified tax or financial professional. Medicare365 is not affiliated with or endorsed by the U.S. government or the federal Medicare program.