2026 IRMAA brackets
Social Security sets your bracket each year from IRS data. Monthly amounts per person:
| 2024 income, single | 2024 income, joint | Part B premium | Part D extra |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | None |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91 |
The Part D amount is added to your plan's premium and paid to Medicare, usually from your Social Security check. Married people filing separately who lived with their spouse have different brackets. 2027 brackets come out with CMS's 2027 premium announcement.
What pushes people over
- A final year of full salary, or a severance or bonus, right before retiring.
- Selling a home, a business or investments at a large gain.
- Roth conversions and large required minimum distributions from IRAs or 401(k)s.
- Tax-exempt bond interest, which counts toward modified adjusted gross income.
Your Oregon tax return plays no part: IRMAA uses only your federal return. Planning withdrawals and conversions a couple of years ahead can keep you under a line.
If your income has dropped
Social Security uses income from two years earlier, so a recent retiree often pays IRMAA based on a working-year salary. If you had a life-changing event such as retirement, reduced work hours, marriage, divorce or a spouse's death, you can ask Social Security to use a more recent year with form SSA-44. If the IRS data was wrong or you filed an amended return, ask for a new decision. See how to lower IRMAA after retiring.
For a quick estimate, try our Medicare calculators. To talk through plan costs, you can request a call from a licensed insurance agent.
Related questions
How do I lower my IRMAA after I retire?
Form SSA-44, step by step.
How much is Part B in 2027?
When CMS announces it.
How much does Medicare cost in Oregon?
Every 2026 amount.
Sources
- Social Security — Lower your income-related monthly adjustment amount (IRMAA)
- CMS — 2026 Medicare Parts A & B premiums and deductibles
- Medicare.gov — Medicare costs
- Social Security POMS HI 01101.010 — IRMAA income year
More questions in this guide
- How do I lower my IRMAA after I retire?
- How much does Medicare cost in Oregon?
- How much is Medicare Part B in 2027?
- Is Medicare free at 65?
Part of the guide: Medicare costs in Oregon — 2026 · All questions
Frequently asked questions
What income does Social Security use?
Your modified adjusted gross income: adjusted gross income plus tax-exempt interest, from the tax return two years before. For 2026 premiums that's your 2024 return; for 2027, your 2025 return.
Is IRMAA a percentage of income over the limit?
No. The brackets are cliffs. Going one dollar over a threshold moves you into the next tier and the full higher premium for the year.
Do I pay IRMAA if I have a Medicare Advantage plan?
Yes. IRMAA is added to your Part B premium, which you keep paying in Medicare Advantage, and to Part D if your plan includes drug coverage.
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