For 2026, the IRMAA income limit is $109,000 of modified adjusted gross income for a single tax filer and $218,000 for a married couple filing jointly, per the Social Security Administration. At or below that limit you pay the standard Medicare premiums; even one dollar above it, and a surcharge is added to both your Part B and Part D premiums.
Revised: 7/24/26
Jason Baar
Fee-Only Medicare Advisor
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It shows where Medicare’s five income lines sit in 2026, what counts toward them, and the timing moves that can keep you under.
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The long answer
IRMAA stands for Income-Related Monthly Adjustment Amount. The income being measured is modified adjusted gross income, or MAGI — adjusted gross income (line 11 of your Form 1040) plus tax-exempt interest (line 2a). And the return being measured is two years old: 2026 premiums are set by 2024 income.
Crossing the limit is not catastrophic, but it is real money. The first surcharge tier adds $95.70 a month across Part B and Part D — about $1,148 over a year. And $109,000 is only the first line: five more tiers sit above it, each with a larger surcharge.
Two things are worth checking. Pull your 2024 return and add line 2a to line 11 — that total is your number. And if your income has fallen since then because you retired or cut back work, form SSA-44 lets you ask Social Security to use the more recent, lower year instead.
Printed from JasonKnowsMedicare.com — “The IRMAA Income Limit”. The free IRMAA Planning Guide is available at tally.so/r/81gEEA · Questions: (850) 810-1000
This page is educational information, not personal financial, tax, or legal advice. For decisions about your own situation, talk with a qualified professional.