Based on income
Social Security generally uses IRS income information from two years earlier.
Medicare costs
Understand Medicare costs and IRMAA
Understand how income-related Medicare premium adjustments work, what income year Social Security uses, and the official next steps when your circumstances changed.
IRMAA basics
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra monthly amount that can increase what you pay for Medicare Part B and Part D. Social Security decides whether it applies.
Shown in a notice
The notice states the amount and the information used to make the decision.
Separate from plan premium
IRMAA is a federal amount, not the premium charged by your Medicare plan.
For 2026: Social Security generally uses your 2024 tax return. The chart and tier finder below help you understand the published amounts.
2026 IRMAA reference
See the income ranges behind 2026 Medicare IRMAA.
Social Security generally uses tax information from two years earlier. These are 2026 published amounts for full Part B coverage; Part D is an additional amount on top of a plan premium.
2026 monthly IRMAA amounts
Find your MAGI row, then read across.
| Individual MAGI | Married filing jointly MAGI | Part B total | Part D IRMAA |
|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | $0.00 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | $60.40 |
| $205,001–$499,999 | $410,001–$749,999 | $649.20 | $83.30 |
| $500,000+ | $750,000+ | $689.90 | $91.00 |
Married filing separately and lived with a spouse?
| MAGI | Part B total | Part D IRMAA |
|---|---|---|
| Up to $109,000 | $202.90 | $0.00 |
| $109,001–$390,999 | $649.20 | $83.30 |
| $391,000+ | $689.90 | $91.00 |
How IRMAA is paid
How you usually pay IRMAA.
Estimate only. Social Security makes the official determination. If your income fell because of a qualifying life-changing event, review the SSA-44 process before assuming your current income changes the amount.
Take the right official path
If your IRMAA seems wrong, start with why.
A lower-IRMAA request and an appeal are different official processes. Start with the reason you disagree with the Social Security notice, then choose the matching path below. Do not send tax returns, Medicare numbers, or Social Security numbers to Skyline Benefit.
Income changed after a life event
Request a lower IRMAA with Form SSA-44.
Use this path when a qualifying life-changing event reduced your income after the tax year Social Security used.
- Examples: work stoppage or reduction, marriage, divorce, death of a spouse, loss of pension income, or certain employer settlement payments.
- Prepare your notice, more recent MAGI information, and evidence of the life-changing event.
The notice or determination is wrong
Request reconsideration with Form SSA-561.
Use this appeal path when you disagree with Social Security’s decision itself, such as the information used or the determination shown on the notice.
- Read the deadline in your notice. Social Security generally states that reconsideration requests are due within 60 days of a decision.
- State the issue, explain why you disagree, and provide the supporting records Social Security requests.
Before you submit
Bring the notice, the right year of income, and proof.
- Read the noticeConfirm the premium year, tax year, filing status, and stated reason.
- Use the correct MAGIFor a 2026 request, SSA-44 explains when to use 2025 or estimated 2026 information after a qualifying event.
- Use official submission optionsSSA offers online, mail, fax, appointment, and local-office options depending on the path.
Personal Medicare guidance
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Share the basics and a licensed Skyline Benefit advisor will follow up within one business day.
- Enrollment timing and coverage paths
- Doctors, prescriptions, and pharmacy questions
- Part D, Extra Help, IRMAA, and Medicare-before-65 questions
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