IRMAA FAQ: Medicare Income Surcharge Questions Answered

The Income-Related Monthly Adjustment Amount is an extra charge added to Medicare Part B and Part D premiums for beneficiaries whose modified adjusted gross income is above set thresholds. CMS says it affects roughly 8% of people with Medicare Part B.

2026 IRMAA applies above $109,000 of 2024 MAGI for individual filers and $218,000 for joint filers. Tiers begin above $137,000, $171,000, $205,000, and at $500,000 (joint: $274,000, $342,000, $410,000, $750,000).

Projected from the statutory CPI-U formula: above $112,000 single / $224,000 joint, with later tiers around $141,000–$142,000, $176,000–$177,000, $211,000–$212,000 and $500,000 (double for joint). They are not official until CMS publishes them.

Part B IRMAA ranges from $81.20 to $487.00 per month on top of the $202.90 standard premium. Part D IRMAA ranges from $14.50 to $91.00 per month on top of your plan premium.

Yes. Each Medicare enrollee pays their own premium and any IRMAA. A married couple filing jointly, both on Medicare, each pay the surcharge for the tier set by their joint MAGI.

Yes. Medicare Advantage enrollees still have Part B, so Part B IRMAA applies, and Part D IRMAA applies if the plan includes drug coverage.

It is usually deducted from your Social Security benefit. If you do not receive benefits, Medicare bills you.

If your income fell due to a qualifying life-changing event (such as retirement, marriage, divorce, or a spouse's death), you can ask SSA to use a more recent year with Form SSA-44. If the tax data used was wrong, you can request a reconsideration.

Yes. SSA re-evaluates IRMAA each year using the latest available tax return, so a high-income year only affects one premium year.