Part B vs Part D IRMAA: Two Surcharges, One Income Test
Last updated · Sources: CMS, SSA, BLS
IRMAA (Income-Related Monthly Adjustment Amount) is really two separate add-ons that share the same MAGI tiers:
| Part B IRMAA | Part D IRMAA | |
|---|---|---|
| Since | 2007 | 2011 |
| 2026 range per month | $81.20 – $487.00 | $14.50 – $91.00 |
| Added to | $202.90 standard premium | Your plan's premium (varies) |
| Who must pay | Everyone enrolled in Part B, including Medicare Advantage | Anyone with Part D or MA drug coverage |
| Paid to | Medicare | Medicare (not the plan) |
Same tiers, different dollars
Both surcharges use the same MAGI thresholds and the same two-year-old tax return, so moving up a tier increases both at once. For 2026 the combined add-on per person ranges from $95.70/month (tier 1: $81.20 + $14.50) to $578.00/month (top tier: $487.00 + $91.00).
How each is billed
If you receive Social Security benefits, both amounts are normally deducted from your monthly payment. Otherwise Medicare bills you. CMS notes that Part D IRMAA is deducted from Social Security or paid directly to Medicare regardless of how you pay your plan premium.
Source: CMS 2026 fact sheet; SSA: Premiums — rules for higher-income beneficiaries. Estimate both surcharges with the IRMAA calculator.
Questions
Do I pay Part D IRMAA if I have Medicare Advantage?
Yes, if your Medicare Advantage plan includes drug coverage. Part B IRMAA also applies because Medicare Advantage members remain enrolled in Part B.
Is Part D IRMAA paid to my drug plan?
No. Part D IRMAA is paid to Medicare — deducted from Social Security benefits or billed directly — separately from the premium you pay your plan.
If I have no Part D coverage, do I pay Part D IRMAA?
No. The Part D surcharge only applies if you are enrolled in Part D coverage.