Definition. A surcharge Social Security adds to the Part B premium and the Part D premium for beneficiaries whose modified adjusted gross income (MAGI), from the tax return two years earlier, is above the first income bracket.
What it means
In 2026 the standard Part B premium is $202.90 a month. With IRMAA, the Part B premium ranges from $284.10 to $689.90 a month, and the Part D surcharge from $14.50 to $91 a month on top of your plan's premium. The brackets are cliffs: one dollar over a limit puts you in the next bracket for the whole year.
Social Security uses the most recent tax return the IRS gives it, usually from two years earlier, and recalculates every year. If your income dropped because of a life-changing event, such as retiring, stopping or cutting back work, marriage, divorce or the death of a spouse, you can ask Social Security to use a more recent year with Form SSA-44.
Sources
- Social Security — Premiums: rules for higher-income beneficiaries
- Social Security — Lower your IRMAA
- Social Security — Form SSA-44, life-changing event (PDF)
- CMS — 2026 Medicare Parts A & B premiums and deductibles
Frequently asked questions
Is IRMAA permanent?
No. Social Security recalculates it every year from your latest tax return. If your income falls below the first bracket, IRMAA stops the next year.
Can I appeal IRMAA?
Yes. If a life-changing event such as retirement lowered your income, file Form SSA-44 with Social Security. If you think the income used was wrong, you can ask for a reconsideration.
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