2026 IRMAA brackets
| 2024 MAGI, single | 2024 MAGI, married filing jointly | Part B premium | Part D amount |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | None |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | +$14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | +$37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | +$60.40 |
| $205,001 to less than $500,000 | $410,001 to less than $750,000 | $649.20 | +$83.30 |
| $500,000 or more | $750,000 or more | $689.90 | +$91 |
Married filing separately, if you lived with your spouse at any time during the year: $109,000 or less pays $202.90; above that and less than $391,000 pays $649.20 plus $83.30 for Part D; $391,000 or more pays $689.90 plus $91.
IRMAA for Oregon retirees
- PERS and deferred compensation. The federally taxable part of a PERS pension and withdrawals from the Oregon Savings Growth Plan or another 457(b), 401(k) or IRA count toward MAGI. Large one-time withdrawals and Roth conversions in the year you retire can push you into a higher tier two years later.
- Selling property. A capital gain from selling a home (above the federal exclusion), farm, timber or rental property counts in the year of the sale. Loss of income-producing property because of a disaster, such as a wildfire, is a life-changing event for Form SSA-44.
- Retiring. Stopping or cutting back work is a life-changing event. If your 2024 income included a full salary, you can ask Social Security to use your lower current-year estimate.
Read more on Medicare costs in Oregon and retiring after 65 in Oregon.
Sources
- CMS — 2026 Medicare Parts A & B premiums and deductibles
- Social Security — Premiums: rules for higher-income beneficiaries
- Social Security — Form SSA-44, Medicare income-related monthly adjustment amount, life-changing event (PDF)
- Medicare.gov — Medicare costs
Frequently asked questions
Does my Oregon tax return affect IRMAA?
No. IRMAA uses the MAGI on your federal return: adjusted gross income plus tax-exempt interest. Oregon's tax treatment of a PERS pension or other income doesn't change it, but the federally taxable part of a PERS pension, withdrawals from a 457 deferred compensation plan or IRA, and Roth conversions all count.
What if my income dropped since 2024?
If your income fell because of a life-changing event, such as retiring, working fewer hours, marriage, divorce or a spouse's death, you can ask Social Security to use a more recent year with Form SSA-44 and proof of the event.
What will IRMAA be in 2027?
2027 IRMAA will be based on your 2025 tax return. CMS publishes the 2027 brackets and amounts in the fall; until then, this calculator uses the 2026 figures.
How is IRMAA paid?
The Part B amount is usually taken from your Social Security benefit along with the standard premium. The Part D amount is paid to Medicare, not to your drug plan, even if your plan premium is taken from your benefit.
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