IRMAA brackets 2026 (based on 2024 income)
Published by CMS on November 14, 2025. Standard Part B premium: $202.90 a month (up 9.7% from $185.00 in 2025). The first threshold rose from $106,000 to $109,000 (individual) and from $212,000 to $218,000 (joint). Amounts are per person, per month.
Individual tax return
Single, head of household, qualifying surviving spouse, and married filing separately if you lived apart from your spouse all year.
| MAGI in 2024 | Part B IRMAA | Part B total / month | Part D IRMAA / month |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | + $0.00 |
| Above $109,000 up to $137,000 | $81.20 | $284.10 | + $14.50 |
| Above $137,000 up to $171,000 | $202.90 | $405.80 | + $37.50 |
| Above $171,000 up to $205,000 | $324.60 | $527.50 | + $60.40 |
| Above $205,000 and below $500,000 | $446.30 | $649.20 | + $83.30 |
| $500,000 or more | $487.00 | $689.90 | + $91.00 |
Married filing jointly
| MAGI in 2024 | Part B IRMAA | Part B total / month | Part D IRMAA / month |
|---|---|---|---|
| $218,000 or less | $0.00 | $202.90 | + $0.00 |
| Above $218,000 up to $274,000 | $81.20 | $284.10 | + $14.50 |
| Above $274,000 up to $342,000 | $202.90 | $405.80 | + $37.50 |
| Above $342,000 up to $410,000 | $324.60 | $527.50 | + $60.40 |
| Above $410,000 and below $750,000 | $446.30 | $649.20 | + $83.30 |
| $750,000 or more | $487.00 | $689.90 | + $91.00 |
Married filing separately (lived with spouse at any time in 2024)
| MAGI in 2024 | Part B IRMAA | Part B total / month | Part D IRMAA / month |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | + $0.00 |
| Above $109,000 and below $391,000 | $446.30 | $649.20 | + $83.30 |
| $391,000 or more | $487.00 | $689.90 | + $91.00 |
How to read the boundaries
Each threshold belongs to the lower tier: a single filer with exactly $137,000 of MAGI is in tier 1, not tier 2. The exception is the top: “less than $500,000” for tier 4, “greater than or equal to $500,000” for tier 5. SSA’s Form SSA-44 writes the same limits in cents: “$109,000.01 – $137,000.00”, “More than $499,999.99”.
MAGI is your adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a). It is compared with the threshold without any rounding.
IRMAA history, 2020–2026
From each year’s CMS fact sheet. MAGI thresholds for an individual return (joint thresholds are exactly double, except the top $750,000).
| Premium year | Income year | Standard Part B | Tier 1 above | Tier 2 above | Tier 3 above | Tier 4 above | Tier 5 from |
|---|---|---|---|---|---|---|---|
| 2026 | 2024 | $202.90 | $109,000 | $137,000 | $171,000 | $205,000 | $500,000 |
| 2025 | 2023 | $185.00 | $106,000 | $133,000 | $167,000 | $200,000 | $500,000 |
| 2024 | 2022 | $174.70 | $103,000 | $129,000 | $161,000 | $193,000 | $500,000 |
| 2023 | 2021 | $164.90 | $97,000 | $123,000 | $153,000 | $183,000 | $500,000 |
| 2022 | 2020 | $170.10 | $91,000 | $114,000 | $142,000 | $170,000 | $500,000 |
| 2021 | 2019 | $148.50 | $88,000 | $111,000 | $138,000 | $165,000 | $500,000 |
| 2020 | 2018 | $144.60 | $87,000 | $109,000 | $136,000 | $163,000 | $500,000 |
| Year | Tier 1: B total / D | Tier 2: B total / D | Tier 3: B total / D | Tier 4: B total / D | Tier 5: B total / D |
|---|---|---|---|---|---|
| 2026 | $284.10 / $14.50 | $405.80 / $37.50 | $527.50 / $60.40 | $649.20 / $83.30 | $689.90 / $91.00 |
| 2025 | $259.00 / $13.70 | $370.00 / $35.30 | $480.90 / $57.00 | $591.90 / $78.60 | $628.90 / $85.80 |
| 2024 | $244.60 / $12.90 | $349.40 / $33.30 | $454.20 / $53.80 | $559.00 / $74.20 | $594.00 / $81.00 |
| 2023 | $230.80 / $12.20 | $329.70 / $31.50 | $428.60 / $50.70 | $527.50 / $70.00 | $560.50 / $76.40 |
| 2022 | $238.10 / $12.40 | $340.20 / $32.10 | $442.30 / $51.70 | $544.30 / $71.30 | $578.30 / $77.90 |
| 2021 | $207.90 / — | $297.00 / — | $386.10 / — | $475.20 / — | $504.90 / — |
| 2020 | $202.40 / — | $289.20 / — | $376.00 / — | $462.70 / — | $491.60 / — |
— : the 2020 and 2021 Part D amounts were published in separate CMS releases that we have not checked; they are left out rather than guessed.
Errors we found in official tables
The same figures appear in several official documents. They do not always agree. Where they differ, we use the CMS fact sheet, which the other documents copy.
SSA POMS HI 01101.020, 2023 Part B table, married filing separately
Shows $453.10 and $485.50; CMS: $527.50 and $560.50 (CMS 2023 fact sheet). The POMS figures match the 2023 immunosuppressive-drug-only premiums, so they look like a copy error.
SSA POMS HI 01101.020, 2024 Part D table, single filers, second tier
Shows $33.50; CMS: $33.30 (CMS 2024 fact sheet; the same POMS table shows $33.30 for joint filers).
SSA “Premiums: Rules for Higher-Income Beneficiaries”, 2026 married-filing-separately chart, top tier
Shows standard premium + $487.90; CMS: + $487.00 (CMS 2026 fact sheet, POMS HI 01101.020 and Form SSA-44 all show $487.00).
Frequently asked questions
Is the 2026 IRMAA based on 2024 or 2025 income?
Why is the married-filing-separately table so harsh?
How are the IRMAA amounts calculated?
Do the thresholds rise every year?
Does the late-enrollment penalty come on top?
Official sources
- CMS fact sheet, “2026 Medicare Parts A & B Premiums and Deductibles” (released November 14, 2025)
- CMS fact sheet, “2025 Medicare Parts A & B Premiums and Deductibles” (released November 8, 2024)
- CMS fact sheet, “2024 Medicare Parts A & B Premiums and Deductibles” (released October 12, 2023)
- CMS fact sheet, “2023 Medicare Parts A & B Premiums and Deductibles” (released September 27, 2022)
- CMS fact sheet, “2022 Medicare Parts A & B Premiums and Deductibles” (released November 12, 2021)
- CMS fact sheet, “2021 Medicare Parts A & B Premiums and Deductibles” (released November 6, 2020)
- CMS fact sheet, “2020 Medicare Parts A & B Premiums and Deductibles” (released November 8, 2019)
- SSA POMS HI 01101.020, “IRMAA Sliding Scale Tables” (effective December 2, 2025)
- SSA, “Premiums: Rules for Higher-Income Beneficiaries” (2026 figures, checked September 29, 2026)
- SSA, Form SSA-44 “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event” (edition 12-2025)
- Social Security Act §1839 (42 U.S.C. 1395r), subsections (f) and (i), SSA compilation
Sources read on September 29, 2026.
Page updated . Official figures checked against CMS and SSA on September 29, 2026.