# What is IRMAA and will it raise my Medicare premiums?

Canonical: https://theretirementdecisionlab.com/answers/what-is-irmaa-and-will-it-raise-my-medicare-premiums/
Section: Can you afford to retire? (Retirement Decision Lab, Decision 1 · Week 1 · Wed Nov 4)
Facts checked: 2026-10-06 · Next review by: 2027-01-15
Reviewed by: Todd Allyn, Founding Director, Sovereo Intelligence Research

## Short answer

IRMAA is a surcharge on Medicare Part B and Part D premiums for higher incomes. For 2026 it starts above $109,000 of modified adjusted gross income for single filers and $218,000 for joint filers, usually based on your 2024 tax return.

## Detail

IRMAA stands for income-related monthly adjustment amount. Social Security uses your modified adjusted gross income, which is adjusted gross income plus tax-exempt interest, to decide whether you pay more than the standard Part B premium and an extra amount on Part D.

For 2026 the Part B tiers for single filers are: up to $109,000 pays the standard $202.90; above $109,000 to $137,000 pays $284.10; above $137,000 to $171,000 pays $405.80; above $171,000 to $205,000 pays $527.50; above $205,000 and under $500,000 pays $649.20; $500,000 or more pays $689.90. Joint filer thresholds are double up to the $410,000 tier, and the top joint tier starts at $750,000. Part D adds $14.50 to $91.00 a month on top of the plan premium.

It looks back two years. For 2026 premiums, Social Security generally uses the tax return filed in 2025 for tax year 2024. So a large Roth conversion, home sale gain or final-year bonus at 63 can show up as higher premiums at 65.

Worked example: a single filer with $120,000 of 2024 income pays $81.20 more for Part B and $14.50 more for Part D each month in 2026. That is $95.70 x 12 = $1,148.40 for the year. The tiers are cliffs: one dollar over a threshold puts you in the higher tier.

If your income has dropped because of a life-changing event, such as stopping work, reduced hours, marriage, divorce, a spouse's death, or loss of a pension, you can ask for a new decision with form SSA-44 using more recent income. You can also appeal the decision itself.

## Where it gets personal

In Week 1 you check which year your retirement income moves first, so withdrawals and one-time gains do not trip a bracket two years later without you seeing it. The Retirement Decision Lab: https://theretirementdecisionlab.com/

## Sources

1. 2026 Medicare Parts A & B Premiums and Deductibles, Centers for Medicare & Medicaid Services: https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles
2. Premiums: Rules for Higher-Income Beneficiaries, Social Security Administration: https://www.ssa.gov/benefits/medicare/medicare-premiums.html

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