On this page
- What is the standard Medicare Part B premium in 2026?
- What are the 2026 IRMAA income brackets?
- What income counts toward IRMAA?
- Why does Medicare use income from two years ago?
- What is Form SSA-44 and when can you use it?
- Can Medicare Advantage reduce what you pay?
- How do VA health care and TRICARE For Life fit in?
- What should you do next?
- Common questions
- Sources
Key points
- The standard 2026 Part B premium is $202.90 per month; higher-income beneficiaries may owe an income-related adjustment based on tax information from two years earlier.[1][2]
- For 2026, the first IRMAA thresholds are $109,000 for an individual tax return and $218,000 for a joint return; MAGI is generally AGI plus tax-exempt interest.[2]
- Form SSA-44 lets someone who received an IRMAA notice ask SSA to use more recent income after a qualifying life-changing event; SSA decides the outcome and a reduction is not guaranteed.[3]
- A Medicare Advantage plan may have its own premium and cost-sharing rules. A plan-specific Part B premium reduction is not universal and may not apply to IRMAA.[4][5][6]
Watch: How IRMAA can affect your Medicare Part B premium
IRMAA is the Income-Related Monthly Adjustment Amount. It can add to Medicare Part B costs when the income-related rules apply. For 2026, Medicare generally uses tax information from 2024, so a retirement or income change may not show up in the premium determination right away.[2][1]
What is the standard Medicare Part B premium in 2026?
The standard Medicare Part B premium is $202.90 per month in 2026, before any income-related adjustment. Most people have it deducted from Social Security; people who are not receiving Social Security may receive a Medicare bill instead.[1][7]
Some beneficiaries pay more because of IRMAA. The adjustment is based on modified adjusted gross income and filing status, not on how much health care they used. The annual amounts below are approximate calculations from the monthly premiums; actual notices and rounding control.[2]
What are the 2026 IRMAA income brackets?
For 2026, SSA generally uses your 2024 tax return. The first threshold is $109,000 for an individual tax return and $218,000 for a joint return. Crossing a threshold can move you into the next premium tier; these are not gradual increases.[2]
| 2024 MAGI: individual return | 2024 MAGI: joint return | 2026 Part B premium | Approximate annual premium |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90/month | $2,434.80 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10/month | $3,409.20 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80/month | $4,869.60 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50/month | $6,330.00 |
| $205,001–$499,999 | $410,001–$749,999 | $649.20/month | $7,790.40 |
| $500,000 or more | $750,000 or more | $689.90/month | $8,278.80 |
These figures describe the 2026 Part B premium only. A separate Part D income-related amount may apply if you have Part D. Use your SSA notice for the amount that applies to you.[2][1]
What income counts toward IRMAA?
For IRMAA, MAGI is generally your adjusted gross income (AGI) plus tax-exempt interest income, using the tax-year information SSA obtains from the IRS. It is not accurate to say that every item appearing anywhere on a tax return is automatically included. Specific inclusion rules and filing-status thresholds apply, so check current SSA or CMS guidance and consult a qualified tax professional about your return.[3]
Taxable pension income, taxable Social Security, IRA or TSP distributions, capital gains, and rental income can affect AGI. VA disability compensation is generally excluded from taxable income under IRS rules, but your complete tax situation matters.[8][3]
Why does Medicare use income from two years ago?
SSA generally uses the most recent federal tax return available from the IRS, usually from two years earlier. Thus, a 2026 IRMAA determination commonly uses 2024 income. A large distribution or a job that ended later may still be reflected in the earlier return.[2][3]
If you received an IRMAA notice and a qualifying life-changing event reduced your income, you may ask SSA to reconsider using Form SSA-44 or by contacting SSA. Provide evidence of the event and your actual or estimated MAGI. SSA decides whether to reduce or eliminate IRMAA; the result may be less than the standard premium and is not guaranteed.[3]
What is Form SSA-44 and when can you use it?
Qualifying events can include marriage, divorce or death of a spouse, work stoppage or reduction, loss of income-producing property, loss of a pension, or an employer settlement. The form is a request, not an automatic adjustment. If SSA approves the request, the applicable current-income tier—not necessarily the standard premium—determines the result.[3]
- Read your IRMAA notice Confirm the tax year, filing status, and Part B or Part D adjustment shown by SSA.[2]
- Document the life-changing event Gather evidence of the event and your actual or estimated income as requested by SSA.[3]
- Submit the request to SSA Use Form SSA-44 or contact Social Security. SSA makes the determination; ask about appeal options if the result does not reflect your circumstances.[3]
Can Medicare Advantage reduce what you pay?
Some Medicare Advantage plans may help pay all or part of the standard Part B premium, but this is not available in all areas and varies by plan. A plan-specific Part B premium reduction does not establish that the plan pays your IRMAA. Ask the plan whether any reduction applies to your situation and read the Evidence of Coverage.[5][6][9]
A $0 plan premium does not mean $0 total health-care costs. You may still owe Part B and any applicable IRMAA, copayments, deductibles, and other cost sharing. Compare the entire plan, including its network, authorization rules, drug coverage, and out-of-pocket limit.[5][4]
How do VA health care and TRICARE For Life fit in?
VA health care and Medicare are separate programs. Having other insurance does not change VA health care eligibility, and you generally choose which benefits to use for each service. VA community care must be authorized before non-emergency care from a community provider.[10][11]
VA dental eligibility depends on your service history, health situation, and VA benefits class; a 100% rating is only one possible route. Check VA's current dental eligibility categories rather than assuming a rating alone determines eligibility. Original Medicare generally does not cover routine dental, hearing aids, or routine eye exams.[12][13]
TRICARE For Life requires Medicare Parts A and B; Part C and Part D are not required. If a 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. Review the plan and coordinate with TRICARE before changing coverage.[14][15]
What should you do next?
Check your SSA notice and the tax year it uses. If your income changed after a qualifying event, ask SSA about reconsideration rather than assuming the premium will return to the standard amount. If you are comparing Medicare Advantage, review plan documents and do not choose based only on a premium reduction. You can also read our IRMAA calculator, Medicare forms library, and VA health care and Medicare guide for related education.
For help reviewing Medicare choices, you can book a call. Veterans Advantage Financial® is not affiliated with or endorsed by Medicare, CMS, Social Security, VA, TRICARE, or any government agency. There is no cost to you for our help; if you enroll, we are paid by the insurance company.
Common questions
What is IRMAA?
IRMAA is the Income-Related Monthly Adjustment Amount, an additional Medicare Part B and sometimes Part D amount for beneficiaries whose MAGI exceeds the applicable thresholds. SSA generally uses tax information from two years earlier.[2]
What are the 2026 IRMAA thresholds?
For the first 2026 threshold, SSA lists $109,000 for an individual tax return and $218,000 for a joint return. Higher tiers have additional thresholds.[2]
Does Form SSA-44 automatically lower Part B?
No. If you received an IRMAA notice and had a qualifying life-changing event, you may ask SSA to reconsider. Submit evidence and income information; SSA decides, and the result is not guaranteed to be the standard premium.[3]
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
- SSA.gov. Lower your IRMAA ssa.gov/medicare/lower-irmaa
- Medicare.gov. “Medicare costs.” medicare.gov/basics/costs/medicare-costs
- Centers for Medicare & Medicaid Services. Medicare & You 2027 (official Medicare handbook), pages 11 and 69. medicare.gov/publications/10050-medicare-and-you.pdf
- 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
- Medicare.gov. How to pay Part A & Part B premiums medicare.gov/basics/costs/pay-premiums
- IRS.gov. Publication 525, Taxable and Nontaxable Income irs.gov/publications/p525
- 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
- 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
- VA.gov. VA dental care va.gov/health-care/about-va-health-benefits/dental-care
- Medicare.gov. “What’s not covered by Part A & Part B.” medicare.gov/providers-services/original-medicare/not-covered
- 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
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.