On this page
- What is IRMAA?
- IRMAA 2026 brackets and premiums
- How SSA calculates your 2026 amount
- What counts as income, and what about VA disability compensation?
- Part B premium reductions and IRMAA
- TRICARE For Life and Medicare Advantage
- How to ask SSA to review your IRMAA
- Planning around IRMAA
- The 2026 IRMAA bottom line
- Common questions
- Sources
Key points
- The standard 2026 Part B premium is $202.90; income-related amounts can make the total higher.[1][2]
- For 2026, SSA generally uses the 2024 tax return and MAGI, which is AGI plus tax-exempt interest.[2]
- Qualifying VA disability compensation generally is excluded from federal gross income, but confirm the payment type and your tax records.[3]
- Some Medicare Advantage plans may offer a plan-specific Part B premium reduction; it varies by plan and county, and IRMAA treatment must be confirmed.[4][5]
IRMAA is an income-related surcharge, not a separate Medicare plan. For 2026, Social Security generally looks at your 2024 tax information to determine whether you pay more than the standard $202.90 Part B premium. The same income-related adjustment can add a separate amount to Part D costs. Your filing status and modified adjusted gross income (MAGI) determine the applicable tier.[1][2]
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. SSA uses MAGI from the most recent federal tax return it receives, generally from two years earlier. For 2026 premiums, that generally means your 2024 return. MAGI for this purpose is adjusted gross income plus tax-exempt interest.[2]
The standard 2026 Part B premium is $202.90. If your income is above the applicable threshold, SSA adds an income-related amount to Part B. If you have Part D, a separate income-related amount is added to your plan premium. These amounts are recalculated as the applicable tax information changes.[1][2]
IRMAA 2026 brackets and premiums
The following 2026 figures use 2024 MAGI and the filing-status thresholds published for higher-income beneficiaries. The dollar amounts are monthly and can change in a future year.[1][2]
| 2024 MAGI (single) | 2024 MAGI (joint) | Part B surcharge | Total Part B | Part D surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 + plan premium |
| $109,001–$137,000 | $218,001–$274,000 | $81.20 | $284.10 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $202.90 | $405.80 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $324.60 | $527.50 | $60.40 |
| $205,001–$499,999 | $410,001–$749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
Part D amounts are added to the plan premium. Check your SSA notice and plan materials for your individual amount.[1][2]
Married filing separately
Different thresholds apply when you are married, lived with your spouse during the year, and filed separately. SSA lists three income bands: $109,000 or less; $109,001–$391,000; and above $391,000. The corresponding total Part B premiums are $202.90, $649.20, and $689.90, with Part D adjustments of $0.00, $83.30, and $91.00, respectively.[1][2]
How SSA calculates your 2026 amount
- Use the two-year lookback SSA generally uses your 2024 federal tax information for 2026. A later tax year can be used when SSA processes updated information or approves a qualifying request.[2]
- Apply your filing status and MAGI Your filing status and MAGI place you in a published income band. MAGI includes AGI and tax-exempt interest for this calculation.[2]
- Add the income-related amounts The Part B amount is added to the standard premium. Part D IRMAA is separate from your plan premium. Part B is commonly deducted from Social Security, while people not receiving Social Security may receive a Medicare bill.[2][6]
- Review the next year's determination IRMAA is determined for each year. A temporary income event may affect a later year, so keep your notice and tax records.[2]
What counts as income, and what about VA disability compensation?
MAGI can include wages, taxable pensions such as military retirement, IRA or 401(k) distributions, required minimum distributions, taxable Social Security benefits, capital gains, dividends, interest, rental income, and taxable Roth-conversion income. Tax-exempt interest is added to AGI for this Medicare calculation.[2]
Qualifying VA disability compensation generally is excluded from federal gross income under 26 U.S.C. §104(a)(4), so it generally is not included in the MAGI SSA uses for IRMAA. Do not assume every VA payment is excluded; confirm the payment type and your tax records with a qualified tax professional.[3]
This distinction is about the payment's tax treatment, not a blanket rule for every benefit associated with VA. Enter taxable income—not a qualifying excluded disability payment—when using the IRMAA calculator, and use your tax records as the starting point.
Part B premium reductions and IRMAA
Some Medicare Advantage plans may help pay all or part of the standard Part B premium. This is a plan-specific Part B premium reduction, and availability varies by plan, county, year, and eligibility. A $0 monthly plan premium does not eliminate Part B premiums, IRMAA, deductibles, copayments, network rules, or other plan costs.[4][7][8]
Do not assume a Part B premium reduction offsets your IRMAA. Whether and how it affects your total bill depends on the plan and your circumstances. Confirm the plan's Evidence of Coverage and IRMAA billing with Medicare or SSA before relying on a reduction; compare the whole plan, not just this feature.[4][5][9]
TRICARE For Life and Medicare Advantage
TRICARE For Life requires Medicare Part A and Part B. Part C and Part D are not required for TFL. When both Medicare and TFL cover a service, Medicare generally pays first and TFL pays last.[10][11]
If a TFL beneficiary chooses Medicare Advantage, nonemergency care generally must come through the plan's network. Copayments may apply at the time of service, and paper claims to TRICARE may be needed. Confirm coordination, access, and claims procedures with TRICARE and the plan before making a change.[10]
VA health care and Medicare are separate programs. Other insurance does not change VA health care eligibility, but you choose which benefits to use for each visit and VA community care generally requires VA authorization.[12][13]
How to ask SSA to review your IRMAA
If a qualifying life-changing event reduced your income, review the current Form SSA-44 instructions and submit the required event and income evidence through SSA's stated channel. Examples include marriage, divorce or annulment, death of a spouse, work stoppage or reduction, loss of income-producing property, loss of a pension, and certain employer settlement payments.[14]
If you disagree with SSA's determination for another reason, use SSA's reconsideration and appeal instructions and the form SSA specifies. Follow the deadline stated in your notice or current SSA instructions; call SSA at 1-800-772-1213 or use its official online process if you are unsure.[2][14]
Planning around IRMAA
- Review a large withdrawal, property sale, or Roth conversion with a tax professional before acting; the two-year lookback matters.[2]
- Qualified Roth distributions generally are not included in MAGI, but Roth-related distributions do not all have the same tax treatment. Confirm the distribution type and IRMAA effect first.
- A qualified charitable distribution may satisfy applicable required minimum distribution rules while receiving different tax treatment; ask a tax professional about your facts.
- Keep your IRMAA notice, tax return, and proof of a qualifying life-changing event together in case SSA requests documentation.[14]
The 2026 IRMAA bottom line
For 2026, your 2024 MAGI and filing status can raise both Part B and Part D costs. Qualifying VA disability compensation generally is not part of that MAGI, but payment types matter. If income fell because of a qualifying event, use the current SSA process rather than assuming the notice cannot be changed. For plan questions, review Medicare's materials and your plan documents.
You can read our Veterans Medicare FAQ, the guide to VA health care and Medicare, or information about TRICARE For Life. If you want to discuss Medicare options, book a call or call 888-960-VETS (8387). Our consultation is offered at no charge and no obligation; if you enroll, we are paid by the insurance company.
Veterans Advantage Financial® is an independent insurance agency, not part of Medicare, CMS, SSA, VA, TRICARE, or any government agency. We do not offer every plan available in your area. Contact Medicare.gov or 1-800-MEDICARE for information on all of your options. This is general education, not tax advice or personal advice.
Common questions
What tax year does SSA use for 2026 IRMAA?
SSA generally uses your 2024 federal tax information for 2026 premiums, including MAGI and filing status.[2]
Does qualifying VA disability compensation count toward IRMAA?
Qualifying VA disability compensation generally is excluded from federal gross income and therefore generally is not included in IRMAA MAGI. Confirm the payment type and your tax records because not every VA payment has the same treatment.[3]
Can a Medicare Advantage plan pay my IRMAA?
Do not assume so. Some plans may offer a Part B premium reduction, but whether it affects your total bill or leaves IRMAA payable separately depends on the plan and your circumstances. Check the Evidence of Coverage and confirm with Medicare or SSA.[4][5]
How do I request an IRMAA change after retirement?
Review current Form SSA-44 if retirement or another qualifying life-changing event reduced your income. If you disagree for another reason, follow SSA's reconsideration and appeal instructions and the deadline in your notice.[14][2]
Does TRICARE For Life require Medicare Part C?
No. TFL requires Parts A and B; Part C and Part D are not required. If you choose Part C, network, copayment, and claims procedures can apply.[10]
Sources
- Centers for Medicare & Medicaid Services. “2026 Medicare Parts A & B Premiums and Deductibles” (fact sheet), November 14, 2025. cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles
- SSA.gov. Premiums: rules for higher-income beneficiaries ssa.gov/benefits/medicare/medicare-premiums.html
- IRS.gov. Publication 525, Taxable and Nontaxable Income irs.gov/publications/p525
- Centers for Medicare & Medicaid Services. Medicare & You 2027 (official Medicare handbook), pages 11 and 69. medicare.gov/publications/10050-medicare-and-you.pdf
- MedicareResources.org (independent consumer site). Louise Norris, “How the Medicare Part B premium reduction might save you money,” December 18, 2025. medicareresources.org/medicare-eligibility-and-enrollment/how-the-medicare-part-b-giveback
- Medicare.gov. How to pay Part A & Part B premiums medicare.gov/basics/costs/pay-premiums
- Medicare.gov. “Medicare costs.” medicare.gov/basics/costs/medicare-costs
- KFF (independent health policy research). “Medicare Advantage 2026 Spotlight: A First Look at Plan Premiums and Benefits,” December 9, 2025. kff.org/medicare/medicare-advantage-2026-spotlight-a-first-look-at-plan-premiums-and-benef
- Electronic Code of Federal Regulations. 42 CFR § 422.266, “Beneficiary rebates.” ecfr.gov/current/title-42/chapter-IV/subchapter-B/part-422/subpart-F/section-422.266
- TRICARE (Defense Health Agency). “Q&A: How does TRICARE For Life work with Medicare?” TRICARE Newsroom, December 14, 2023. newsroom.tricare.mil/News/TRICARE-News/Article/3617884/qa-how-does-tricare-for-life-work-w
- TRICARE (Defense Health Agency). “TRICARE For Life.” TRICARE.mil, last updated September 25, 2026. tricare.mil/tfl
- U.S. Department of Veterans Affairs. “VA health care and other insurance.” VA.gov, last updated July 14, 2025. va.gov/resources/va-health-care-and-other-insurance
- U.S. Department of Veterans Affairs. “Community care: Veteran care overview.” VA.gov. va.gov/communitycare/programs/veterans/index.asp
- SSA.gov. Lower your IRMAA ssa.gov/medicare/lower-irmaa
Sources checked October 11, 2026. Dollar amounts are for 2026 unless noted.
This is general education, not personal advice, and it isn’t a recommendation of any specific plan. Veterans Advantage Financial® is a licensed insurance agency, not affiliated with or endorsed by Medicare, Social Security, VA, TRICARE or any government agency. Plan availability, costs and benefits vary by plan, county and year. Check your own situation with the agency or plan before making changes.
Christopher Duncan
Christopher founded Veterans Advantage Financial® and has helped people with Medicare since 2006. He is a licensed insurance agent in all 50 states and DC (NPN 8613503). His dad, Wallace, is a Vietnam-era veteran.