Reviewed September 16, 2026. This guide explains the 2026 Income-Related Monthly Adjustment Amount, usually called IRMAA. It uses the official 2026 Medicare cost publication and current Social Security guidance.
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 |
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.
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. Review Form SSA-44 before submitting a request.
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. A completed SSA-44 and supporting evidence can also be faxed or mailed to a Social Security office. 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.
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.
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