01
Two-year lookback
Your 2024 tax return generally determines your 2026 IRMAA.
2026 Medicare costs
Higher income?
You may pay a higher premium.
IRMAA is an additional amount added to your Medicare Part B and Part D premiums. For 2026, Social Security generally uses the modified adjusted gross income reported on your 2024 federal tax return.
Income year
2024
Federal tax return
→
Premium year
2026
Part B + Part D
$
02
Reviewed annually
Social Security recalculates IRMAA each year as income information changes.
03
Reconsideration is possible
A qualifying life-changing event may support a request for a lower adjustment.
2026 IRMAA amounts
Find the bracket that matches your filing status.
The figures below summarize the infographic. The Part B amount includes the standard 2026 premium; the Part D amount is an additional surcharge added to your plan premium.
2024 modified adjusted gross income
Individual filer
Joint filer
Total monthly Part B premium
Monthly Part D IRMAA surcharge
1
$109,000 or less
$218,000 or less
$202.90Standard premium
$0.00
2
$109,001–$137,000
$218,001–$274,000
$284.10
$14.50
3
$137,001–$171,000
$274,001–$342,000
$405.80
$37.50
4
$171,001–$205,000
$342,001–$410,000
$527.50
$60.40
5
$205,001–$500,000
$410,001–$750,000
$649.20
$83.30
6
Over $500,000
Over $750,000
$689.90
$91.00
MAGI means modified adjusted gross income. Married filing separately may use different thresholds. Medicare premiums and rules can change; confirm your official amount with Social Security.
Can IRMAA be reduced?
A major income change may qualify for reconsideration.
If your income has decreased because of a qualifying life-changing event, you may ask Social Security to use a more recent estimate instead of the older tax return. The request is made with Form SSA-44.
Timing matters:
We recommend requesting reconsideration within 90 days of the life-changing event or within 90 days of learning about it.
Examples of qualifying life-changing events
- Retirement or reduced work hours
- Loss of income from work stoppage
- Marriage
- Divorce or legal separation
- Death of a spouse
- Loss of income-producing property
- Loss of pension income
- Employer settlement payment
A simplified retirement example
Why a reconsideration can matter.
This example from the infographic shows how retirement and lower income could change an IRMAA determination.
Before retirement
2024 income
Married filing jointly
MAGI: $420,000
Part B premium
$649.20
Part D surcharge
$83.30
$732.50
additional monthly cost shown
→
After retirement
2026 income estimate
Married filing jointly
MAGI: $90,000
Part B premium
$202.90
Part D surcharge
$0.00
$0.00
additional monthly cost shown
Illustrative example only. Social Security determines whether an event and documentation qualify and calculates the actual premium adjustment.
Form SSA-44
How to request reconsideration.
Complete the form, explain the qualifying event and estimated income, and include supporting records. Social Security may ask for additional documentation.
- 1Get Form SSA-44
Download the “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event” form from SSA.gov.
- 2Document the change
Provide proof of the event and evidence supporting your lower income estimate.
- 3Submit your request
Submit online when available, mail it to Social Security, or call 1-800-772-1213 for assistance.
Documentation checklist
Records Social Security may request
✉
Retirement letter
From your employer
▤
Recent pay stubs
Showing reduced income
⌂
Pension statement
Or annuity award letter
▥
SSA award letter
If applicable
1040
Federal tax return
Or W-2 forms
§
Legal records
Divorce decree or death certificate
Clear guidance for a complicated adjustment
Understand what IRMAA means for your Medicare budget.
We can help you organize the Medicare side of the conversation, estimate how the adjustment affects your monthly costs, and point you toward the correct Social Security resources.
- Bracket explanation
- Part B and Part D cost review
- Life-event checklist
- SSA-44 preparation guidance
No-cost consultation
Let’s make Medicare feel manageable.
Talk with a local Wisconsin advisor about your questions, your timeline, and the coverage options available to you.
