IRMAA — Medicare’s income-related surcharge on Part B and Part D premiums — is triggered in 2026 when modified adjusted gross income on your 2024 tax return is above $109,000 for a single filer or $218,000 for a married couple filing jointly, per the Social Security Administration. The first dollar over that level starts a surcharge of $95.70 a month across your Part B and Part D premiums.
Revised: 7/24/26
Jason Baar
Fee-Only Medicare Advisor
NPN #2033715
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
Four more trigger points sit above the first. For single filers, tiers begin above $137,000, $171,000, $205,000, and $500,000; joint-filer levels are twice those amounts except the top, which starts at $750,000. Each tier carries a bigger surcharge, up to $578.00 a month.
The income being tested is modified adjusted gross income, or MAGI — your adjusted gross income plus any tax-exempt interest. Notice the two-year gap: Medicare uses the most recent return the IRS can supply, generally two years old. So the level that matters for your first premiums at age 65 was usually set in the year you turned 63.
To find where you stand, take line 11 of the relevant year’s Form 1040, add line 2a, and compare the total to the levels above. There is no phase-in at any line — you are either under it or over it.
Printed from JasonKnowsMedicare.com — “What Income Level Triggers IRMAA?”. 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.