Written by Christopher Duncan, Certified Medicare Insurance Planner™, Retirement Income Certified Professional® | Updated for 2026
IRMAA 2026 is the reason some veterans open their Part B bill and see $284.10, $405.80, or $689.90 instead of $202.90. IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to your Medicare Part B premium, and to your Part D premium if you have one, when your income crosses certain lines. Medicare does not look at this year’s income. Medicare looks at your income from two years ago. Your 2024 tax return sets your 2026 premium.
This page covers the 2026 brackets, how the calculation works, what counts as income, what does not count for veterans, how to appeal, and what Page 11 of the Medicare handbook means if you pay IRMAA.
What Is IRMAA?
The standard Medicare Part B premium in 2026 is $202.90 a month. About 92% of Part B beneficiaries pay the standard amount. The other 8% pay more because of IRMAA.
The Social Security Administration decides who pays IRMAA. Social Security pulls your Modified Adjusted Gross Income, or MAGI, from the most recent tax return the IRS has on file. For 2026 premiums, the return is your 2024 return. If your 2024 MAGI was above $109,000 as a single filer or $218,000 as a joint filer, you pay a higher Part B premium in 2026.
Important
IRMAA is a cliff, not a slope. One dollar over a threshold puts you in the higher bracket for all twelve months of the year. There is no gradual phase-in. Going $1 over the first line adds $974 to your Part B premium for the year. It also adds a Part D surcharge if you have a Part D plan.
IRMAA 2026 Brackets and Premiums
These IRMAA 2026 figures come from the Centers for Medicare & Medicaid Services announcement of November 14, 2025. The income columns are your 2024 MAGI.
| 2024 MAGI (Single) | 2024 MAGI (Married Filing Jointly) | Part B Surcharge | Total 2026 Part B Premium | 2026 Part D Surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 (standard) | $0.00 + plan premium |
| $109,001 to $137,000 | $218,001 to $274,000 | $81.20 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $202.90 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $324.60 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
Married Filing Separately
Medicare applies tighter IRMAA 2026 rules when you are married, lived with your spouse at any time during the tax year, and filed a separate return. There are only three tiers.
| 2024 MAGI (Married Filing Separately) | Part B Surcharge | Total 2026 Part B Premium | 2026 Part D Surcharge |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 |
| $109,001 to $391,000 | $446.30 | $649.20 | $83.30 |
| Above $391,000 | $487.00 | $689.90 | $91.00 |
What the Brackets Cost Over a Year
| Bracket | Monthly Part B | Annual Part B | Extra Per Year vs. Standard |
|---|---|---|---|
| Standard | $202.90 | $2,435 | $0 |
| Tier 1 | $284.10 | $3,409 | $974 |
| Tier 2 | $405.80 | $4,870 | $2,435 |
| Tier 3 | $527.50 | $6,330 | $3,895 |
| Tier 4 | $649.20 | $7,790 | $5,356 |
| Tier 5 | $689.90 | $8,279 | $5,844 |
The first four brackets are adjusted for inflation every year. The top bracket, $500,000 single and $750,000 joint, is frozen by law until 2028.
How IRMAA 2026 Is Calculated
- Two-year lookback. Social Security uses the MAGI from your tax return two years back. Your 2024 return sets your 2026 premium. Your 2025 return sets your 2027 premium.
- Bracket placement. Your MAGI lands you in one of the six brackets above. Your filing status on the 2024 return decides which column applies.
- Surcharge added. The surcharge is added on top of the standard premium. If you draw Social Security, the total comes out of your check. If you do not draw Social Security yet, Medicare bills you directly.
- Recalculated every year. IRMAA is not permanent. A one-time income spike in 2024 raises your 2026 premium. When your 2025 income drops back down, your 2027 premium adjusts with it.
What Counts as Income for IRMAA 2026
MAGI for Medicare is your Adjusted Gross Income plus tax-exempt interest. The items below all raise your MAGI and all count toward IRMAA 2026.
- Wages and self-employment income
- Pension income, including military retirement pay
- Traditional IRA and 401(k) withdrawals
- Required Minimum Distributions
- Roth conversions in the year you convert
- The taxable portion of Social Security benefits
- Capital gains, including the sale of a house above the exclusion amount
- Dividends and interest, including tax-exempt municipal bond interest
- Rental income
What Does Not Count: VA Disability Compensation
VA disability compensation is excluded from gross income under federal law, 26 U.S.C. Section 104. It does not appear on your Form 1040. It is not in your Adjusted Gross Income. It is not in your MAGI. It does not count toward IRMAA.Source: 26 U.S.C. §104(a)(4)
This is the part of IRMAA 2026 most veterans are never told. A veteran with a 100% rating receives $3,938.58 a month in 2026 with no dependents. That is more than $47,000 a year. Medicare does not see one dollar of it. Two veterans with the same taxable pension and Social Security land in the same IRMAA bracket whether one of them also receives $47,000 in VA disability or not.
When you use our IRMAA calculator, enter your taxable income only. Leave your disability compensation out. It is already invisible to Medicare.
Page 11 and IRMAA 2026
On Page 11 of the 2026 Medicare & You handbook, Medicare says about Part C plans, “some plans may have a $0 premium and may help pay all or part of your Part B premium.”
Here is what most veterans paying IRMAA do not know. The Part B premium help Page 11 describes applies to your full Part B premium, IRMAA included. It comes off the top of whatever your Part B premium is. A veteran paying $689.90 a month and a veteran paying $202.90 a month, in the same county, with the same Part C option, see the same amount applied to their Part B premium. The higher your premium, the more that help matters.
Medicare Part C plans are allowed to have a monthly premium as low as $0. To be eligible for Part C you must have Medicare Part A and Part B. Benefits and costs vary by county and plan. Some counties have Part C options with Part B premium help. Some counties do not. The only way to know is to look up your county.
Your VA health benefits do not change. Medicare Advantage is not allowed to affect your VA health benefits in any way. If you have TRICARE for Life, TRICARE for Life wraps around Part C the same way it wraps around Original Medicare.
How to Appeal or Lower IRMAA 2026
If your income dropped because of a life-changing event, you have the right to ask Social Security to use a more recent year for your IRMAA 2026 determination. Social Security recognizes these events:
- Marriage, divorce, or annulment
- Death of a spouse
- Work stoppage or work reduction, including retirement
- Loss of income-producing property
- Loss or reduction of a pension
- Employer settlement payment from a bankruptcy or reorganization
The process:
- Complete Form SSA-44, “Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event.” The form lists the documentation Social Security accepts for each event. Download SSA-44
- Act inside 60 days. You have 60 days from the date on your IRMAA notice to request a reconsideration.
- Submit it. Mail, fax, or hand-deliver the completed form with your proof to your local Social Security office. You have the option to call Social Security at 1-800-772-1213 to schedule an appointment.
- Follow up. Social Security issues a new determination. If approved, the lower premium typically starts the following month, and any amount you overpaid is returned to you.
Retirement is the most common life-changing event we see with veterans. If you retired in 2025 and your 2024 return still shows full working income, you are a candidate for this form. We walk veterans through it on the phone.
Planning Around IRMAA 2026 and Beyond
These are the strategies retirees use to stay under the IRMAA 2026 lines and the lines that follow. Every one of them involves a tax decision. Talk to a tax professional before you act on any of them.
- Watch the cliffs. Know which bracket you are near before you take a large withdrawal, sell property, or convert to a Roth. One dollar over the line costs you the full bracket for the year.
- Time Roth conversions and capital gains. Shift taxable income into years when your other income is low. Remember the two-year lag. A conversion in 2026 shows up on your 2028 premium.
- Qualified Charitable Distributions. After age 70½, money sent directly from your IRA to a charity counts toward your Required Minimum Distribution but stays out of your MAGI.
- Draw from Roth accounts in high-income years. Roth withdrawals do not raise MAGI. Traditional IRA withdrawals do.
- Appeal when your income drops. Do not assume the surcharge is permanent. The life-changing event process exists for exactly this reason.
IRMAA 2026 Bottom Line
IRMAA 2026 adds between $81.20 and $487.00 a month to your Part B premium if your 2024 income crossed a threshold. It is recalculated every year. Your VA disability compensation does not count. Retirement and other life-changing events give you the right to appeal. And the Part B premium help described on Page 11 of the Medicare handbook applies to your full premium, IRMAA included, if your county has a Part C option with that benefit.
Find Out What Your County Has
We look up the Part C options in your county, walk you through what is available for your Part B premium, and help with the SSA-44 if a life-changing event applies to you. Have your ZIP code ready.Schedule a Free CallUse the IRMAA Calculator
Or call 888-960-VETS (8387)
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I wrote Medicare for Veterans: The Complete Field Guide. You can read it free at freevetsbook.com or grab a copy on Amazon.
Sources
- Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles, November 14, 2025: https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles
- Social Security Administration, Form SSA-44: https://www.ssa.gov/forms/ssa-44.pdf
- Social Security Administration, Medicare Premiums: Rules for Higher-Income Beneficiaries: https://www.ssa.gov/benefits/medicare/medicare-premiums.html
- 2026 Medicare & You handbook, Page 11: https://www.medicare.gov/publications/10050-medicare-and-you.pdf
- 26 U.S.C. §104, Compensation for injuries or sickness: https://www.law.cornell.edu/uscode/text/26/104
- U.S. Department of Veterans Affairs, 2026 Veterans Disability Compensation Rates: https://www.va.gov/disability/compensation-rates/veteran-rates/
Chris Duncan · Certified Medicare Insurance Planner™ · Retirement Income Certified Professional® · Licensed in all 50 states · Veterans Advantage Financial® · We Speak Veteran®
Benefits and costs vary by county and plan. I am not a tax advisor and this is not tax advice. This is general education, not personal advice. Always review your own situation with Social Security, the VA, Medicare, a tax professional, or a professional you trust before making changes.
We are not affiliated with or endorsed by Social Security, Medicare, the U.S. Department of Veterans Affairs, TRICARE, or any government agency. Nor would we want to be.