Quick Answer
For 2026 Medicare premiums, IRMAA begins when modified adjusted gross income is above $109,000 for single filers and above $218,000 for married couples filing jointly. Medicare uses income information from a prior tax return, usually two years earlier.
2026 IRMAA Brackets
The 2026 standard Part B premium is $202.90 per month. If your income crosses an IRMAA threshold, you pay a higher Part B amount and may also owe a Part D income-related adjustment before your drug plan premium.
| Filing status | MAGI range | Part B | Part D IRMAA |
|---|---|---|---|
| Single | $109,000 or less | $202.90 | $0.00 |
| Single | $109,001 to $137,000 | $284.10 | $14.50 |
| Single | $137,001 to $171,000 | $405.80 | $37.50 |
| Married filing jointly | $218,000 or less | $202.90 | $0.00 |
| Married filing jointly | $218,001 to $274,000 | $284.10 | $14.50 |
| Married filing jointly | $274,001 to $342,000 | $405.80 | $37.50 |
The table above shows the first three levels because those are the most common planning cliffs. Higher tiers continue above those amounts. The calculator on this site includes all 2026 tiers for single, married filing jointly, and married filing separately scenarios.
Why The Bracket Edge Matters
IRMAA does not phase in dollar by dollar. It is a tier system. That means a household can cross a threshold by a small amount and move into a higher monthly premium tier. The extra premium applies per Medicare enrollee, so a married couple with both spouses on Medicare can feel the jump twice.
For example, a couple with base IRMAA MAGI of $214,000 has about $4,000 of room before the first 2026 joint threshold. A $25,000 Roth conversion would push them above $218,000 and into the first surcharge tier. That does not mean the conversion is bad, but it means the premium cost should be part of the decision.
What Counts As IRMAA MAGI?
IRMAA generally uses adjusted gross income plus tax-exempt interest. Common items that can raise MAGI include IRA withdrawals, Roth conversions, pension income, wages, taxable interest, capital gains, dividends, and the taxable portion of Social Security.
This is why IRMAA planning is not just a Medicare question. A capital gain, a large IRA withdrawal, a bond fund distribution, or a Roth conversion can all change the same MAGI number.
Planning Notes
- Check your MAGI before making a voluntary Roth conversion.
- Remember that IRMAA can affect both spouses if both are enrolled in Medicare.
- Do not ignore Part D IRMAA. It is separate from the drug plan premium.
- If your income dropped because of retirement, marriage, divorce, death of a spouse, or another life-changing event, review SSA Form SSA-44.
Next step: Estimate your own bracket and conversion room with the free calculator.
Open the calculator