Medicare Part B Premium 2026 and IRMAA Brackets Explained
The 2026 Part B premium is $202.90 with a $283 deductible. Full IRMAA table for single and joint filers, which year's income counts, and how to appeal.
2026 Part B and Part A costs
The Centers for Medicare & Medicaid Services set the 2026 Medicare costs on November 14, 2025. Every number in this article comes from that CMS fact sheet.
| Cost | 2025 | 2026 | Change |
|---|---|---|---|
| Part B standard monthly premium | $185.00 | $202.90 | +$17.90 |
| Part B annual deductible | $257 | $283 | +$26 |
| Part A inpatient hospital deductible (per benefit period) | $1,676 | $1,736 | +$60 |
| Part A daily coinsurance, days 61–90 | $419 | $434 | +$15 |
| Part A lifetime reserve days coinsurance | $838 | $868 | +$30 |
| Skilled nursing facility coinsurance, days 21–100 | $209.50 | $217.00 | +$7.50 |
Most people pay no Part A premium. Those who do not qualify for premium-free Part A pay $311 a month in 2026 with 30 to 39 quarters of coverage, or $565 with fewer than 30 quarters.
The Part B premium is deducted from your Social Security payment each month. The 2026 amount applies to the January 2026 payment onward. Use the IRMAA calculator to see your own total, or read on for the full table.
The full 2026 IRMAA table
IRMAA stands for income-related monthly adjustment amount. It is a surcharge added to the Part B premium, and a separate surcharge added to your Part D drug plan premium, for people with higher incomes. The amounts below are monthly and come from the CMS fact sheet.
Single filers (and heads of household, qualifying widow(er)s)
| 2024 modified adjusted gross income | Part B surcharge | Part B total | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 |
| Above $109,000 up to $137,000 | $81.20 | $284.10 | $14.50 |
| Above $137,000 up to $171,000 | $202.90 | $405.80 | $37.50 |
| Above $171,000 up to $205,000 | $324.60 | $527.50 | $60.40 |
| Above $205,000 and below $500,000 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $487.00 | $689.90 | $91.00 |
Married filing jointly
| 2024 modified adjusted gross income | Part B surcharge | Part B total | Part D surcharge |
|---|---|---|---|
| $218,000 or less | $0.00 | $202.90 | $0.00 |
| Above $218,000 up to $274,000 | $81.20 | $284.10 | $14.50 |
| Above $274,000 up to $342,000 | $202.90 | $405.80 | $37.50 |
| Above $342,000 up to $410,000 | $324.60 | $527.50 | $60.40 |
| Above $410,000 and below $750,000 | $446.30 | $649.20 | $83.30 |
| $750,000 or more | $487.00 | $689.90 | $91.00 |
Married filing separately
| 2024 modified adjusted gross income | Part B surcharge | Part B total | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 |
| Above $109,000 and below $391,000 | $446.30 | $649.20 | $83.30 |
| $391,000 or more | $487.00 | $689.90 | $91.00 |
Married couples filing separately skip the middle tiers and jump straight to the second-highest surcharge. If you are married and considering filing separately for another reason, check this table first.
The same tiers are on our 2026 IRMAA brackets data page, which updates automatically when CMS publishes 2027 figures.
Which year’s income counts
For 2026 premiums, Social Security uses your 2024 federal tax return. There is a two-year lag because the 2024 return, filed in 2025, is the most recent one the IRS had processed when SSA set 2026 premiums in late 2025.
“Modified adjusted gross income” for IRMAA means your adjusted gross income plus tax-exempt interest. Common items that push people over a threshold:
- A large IRA or 401(k) withdrawal, including a required minimum distribution
- A Roth conversion
- Selling a house with a gain above the exclusion, or selling investments
- A final year of full-time wages before retiring
The thresholds are cliffs, not ramps. One dollar over $109,000 in 2024 income moves a single filer from $202.90 to $284.10 a month, which is $974.40 more for the year in Part B alone (CMS fact sheet). That is why planning large withdrawals matters. See the RMD rules article for how required distributions interact with these limits.
What this means for you
Three examples, all using the tables above from the CMS fact sheet.
Example 1: Single retiree, 2024 income of $85,000. Below the $109,000 threshold. Part B is the standard $202.90 a month, or $2,434.80 for the year. No Part D surcharge.
Example 2: Married couple, 2024 joint income of $250,000. They are in the second tier (above $218,000 up to $274,000). Each spouse on Medicare pays $284.10 a month for Part B plus a $14.50 Part D surcharge, a total of $298.60 each. For two people, that is $597.20 a month, compared with $405.80 at the standard rate. The surcharge costs them $2,296.80 for the year (CMS fact sheet).
Example 3: Single retiree who did a $150,000 Roth conversion in 2024. Wages and pension of $60,000 plus the conversion put 2024 income at $210,000 (CMS fact sheet tiers). That lands in the fifth tier (above $205,000 and below $500,000): Part B of $649.20 plus a Part D surcharge of $83.30, or $732.50 a month. Over 2026 the conversion adds $6,355.20 in surcharges above the standard premium. In 2027 SSA will look at the 2025 return, and if income fell back to $60,000 the surcharge disappears.
How the premium is paid
If you receive Social Security, the Part B premium and any IRMAA surcharge are deducted from your monthly payment before it reaches your bank. Your Social Security benefit statement shows the deduction. The Part D surcharge is also deducted from Social Security, separately from the premium you pay your drug plan. If you are not yet collecting Social Security, Medicare bills you directly every three months, and the IRMAA surcharge appears on that bill.
Because the premium is taken out of the payment you receive each month, the January 2026 payment (the first at the 2.8% COLA) was also the first with the $202.90 deduction. The 2026 payment schedule lists the dates.
How the 2.8% COLA compares
Social Security benefits rose 2.8% in January 2026, and the estimated average retired-worker benefit went from $2,015 to $2,071, an increase of $56 a month (SSA fact sheet). The $17.90 Part B increase takes about a third of that.
The “hold harmless” rule protects people with small benefits: if your Part B premium is deducted from Social Security, your premium cannot rise by more than the dollar increase in your benefit. The rule does not apply to people who pay IRMAA, to people who pay Part B directly rather than by deduction, or to new Medicare enrollees.
How to appeal IRMAA with Form SSA-44
SSA bases IRMAA on a two-year-old tax return. If your life has changed since then, you can ask SSA to use a more recent year. The form is SSA-44, Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event. SSA accepts only these events:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage (retirement)
- Work reduction
- Loss of income-producing property (for example, a rental destroyed by a disaster)
- Loss of pension income
- Employer settlement payment (a one-time payment because an employer closed or reorganized)
Step by step
- Confirm your event is on the list. A one-time capital gain or a Roth conversion is not a life-changing event. Retirement is.
- Get Form SSA-44 from ssa.gov or any Social Security office.
- Fill in Step 1 with the event and its date.
- Fill in Step 2 with your estimated modified adjusted gross income for the year the event happened, or the following year if that gives a better picture.
- Attach proof. For retirement, a letter from your employer or a final pay stub. For death of a spouse, the death certificate. For divorce, the decree.
- Sign and submit by mail, fax, or in person at your local office.
- Watch for the decision letter. If approved, SSA recalculates your premium and refunds any overpaid surcharge back to the start of the year.
If SSA denies the request, you can ask for a reconsideration, and after that an administrative law judge hearing.
If the IRS data was simply wrong
If you filed an amended 2024 return, or the IRS sent SSA incorrect information, you do not need SSA-44. Bring a copy of the amended return or the corrected IRS transcript to SSA and ask for a correction.
When the 2027 premium will be announced
CMS has not released 2027 figures. The 2026 amounts were released on November 14, 2025, and the 2025 amounts on November 8, 2024. Expect the 2027 Part B premium, deductibles and IRMAA tiers between late October and mid-November 2026. CMS does not pre-announce the date.
The 2027 IRMAA tiers will be based on your 2025 tax return. If 2025 was a high-income year for you, plan now: the surcharge will show up in your January 2027 Social Security payment along with the 2027 COLA. The Medicare open enrollment checklist covers the October 15 to December 7 enrollment period when you can also change Part D or Medicare Advantage plans (Medicare.gov).
Frequently asked questions
What is the Medicare Part B premium for 2026?
$202.90 a month for most people, up $17.90 from $185.00 in 2025. The annual Part B deductible is $283.
What income triggers IRMAA in 2026?
2024 modified adjusted gross income above $109,000 if you filed single, or above $218,000 if you filed jointly.
Which tax year does Medicare use for 2026 premiums?
Your 2024 federal tax return, the most recent one the IRS had on file when SSA set 2026 premiums.
What is the highest Part B premium in 2026?
$689.90 a month, for single filers with 2024 income of $500,000 or more, or joint filers at $750,000 or more.
Does IRMAA apply to Part D too?
Yes. The Part D surcharge in 2026 ranges from $14.50 to $91.00 a month and is added to whatever your drug plan charges.
Can I appeal IRMAA if I retired and my income dropped?
Yes. Work stoppage or reduction is a qualifying life-changing event. File Form SSA-44 with proof of the event and an estimate of your new income.
Is IRMAA a one-time decision?
No. SSA re-evaluates every year using a new tax return. If your income falls below the thresholds, the surcharge stops the following year.
What is the Part A hospital deductible for 2026?
$1,736 per benefit period, up from $1,676 in 2025.
Sources
Yoonseok Kim is the founder and editor of Benefit Calendar. He built this site to answer one question plainly: when does the money arrive, and how much is it. Every date and dollar figure is checked against the original SSA, CMS or IRS document before it is published, and the source is linked next to it.
This article is for general information only and is not financial, tax, legal or insurance advice. Found an error? See our corrections policy.
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