IRMAA (Income-Related Monthly Adjustment Amount)
benefitsAlso known as: IRMAA, Medicare IRMAA, income-related monthly adjustment amount
Updated · Written and reviewed by Konstantin Iakovlev
Detailed explanation
Medicare Part B standard premium 2026: $202.90/month. IRMAA brackets add: $69.40 (1st bracket), $173.70 (2nd), $278.10 (3rd), $382.40 (4th), $416.80 (highest, $500K+/$750K+). So a high-earner couple in the top bracket pays $619.70/month for Part B EACH (vs $202.90 standard). Part D also has IRMAA additions. Trigger: 2026 Medicare premiums based on 2024 tax return MAGI (Modified Adjusted Gross Income). Two-year look-back means a high-income year (Roth conversion, sale of business) creates IRMAA two years later. Form SSA-44 lets you appeal IRMAA after qualifying life event (work stoppage, divorce, etc.).
Use these calculators to apply this concept
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