IRMAA for Medicare Part B & D
In 2026, you will pay an income related monthly adjustment amount (IRMAA) for both Medicare Part B and D if your Modified Adjusted Gross Income (MAGI) exceeds $109,000 (individual) or $218,000 (jointly).
How am I notified?
The Social Security Administration (SSA) will reference your tax return and send an “initial determination” notice if your income triggers a higher premium.
Tax Return Lookback
SSA looks back two years to determine your adjustment. For 2026 premiums, SSA will use your income (MAGI) from your 2024 tax return.
Automatic Social Security Deduction
If you receive Social Security, your IRMAA will be deducted automatically from your income benefits. Otherwise, you will receive a bill. Please keep in mind it can take a few months for the IRMAA deductions to start deducting from your Social Security benefits.
IRMAA Payment Options
If you’re not receiving Social Security benefits and paying via automatic deduction, you should reference the notice/invoice for payment options and consider setting up payment through Medicare Easy Pay.
Appeals
If your income has dropped due to events like retirement, marriage, or divorce, or your income has lowered and you believe you shouldn’t pay the IRMAA, you can file Form SSA-44 to request a new assessment.