Medicare IRMAA brackets, by year
IRMAA is the income-related monthly adjustment amount: an extra Part B and Part D charge for higher-income beneficiaries, decided by a tax return filed two years earlier. It is a stepped cliff, not a slope.
Where the 2026 adjustment starts, single filer
$109,001
At or below $109,000 of 2024 modified adjusted gross income, the premium is the standard $202.90. One dollar higher, it is $284.10.
- Tiers
- 6in 2026
- Top of the ladder
- $689.90per month, Part B
- Cost of one dollar
- $974a year, at the first threshold
- Income year used
- 2024two years back
The current table
| Single | Married filing jointly | Married filing separately | Adjustment | Total Part B | Part D adjustment |
|---|---|---|---|---|---|
| Up to $109,000 | Up to $218,000 | Up to $109,000 | none | $202.90 | none |
| $109,001 to $137,000 | $218,001 to $274,000 | — | $81.20 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | — | $202.90 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | — | $324.60 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $109,001 to $390,999 | $446.30 | $649.20 | $83.30 |
| $500,000 and above | $750,000 and above | $391,000 and above | $487.00 | $689.90 | $91.00 |
The fallback nobody mentions
The adjustment normally uses the return from two tax years back. Where that return is not available to the agency, the one from three years back is used instead. Most summaries omit this entirely, and it is the reason a bracket can look wrong to someone whose income changed sharply.
Every year with a committed table
- 20266 tiers
- 20236 tiers
- 20226 tiers
- 20206 tiers
- 20196 tiers
- 20185 tiers
- 20175 tiers
- 20165 tiers
- 20155 tiers
- 20145 tiers
- 20125 tiers
- 20115 tiers
- 20105 tiers
- 20095 tiers
The years that are missing, and why
This site does not publish a bracket table it could not read from a primary source, and it does not hand-key one from a summary. 6 years between 2007 and 2026 have no table here.
| Year | Why no table |
|---|---|
| 2007 | Phase-in years. The Medicare Modernization Act introduced the adjustment gradually across 2007 to 2009, so the published tiers are a fraction of the full adjustment and cannot be validated against the statutory multipliers. |
| 2008 | Phase-in years. The Medicare Modernization Act introduced the adjustment gradually across 2007 to 2009, so the published tiers are a fraction of the full adjustment and cannot be validated against the statutory multipliers. |
| 2013 | The Federal Register notice for this year states the tier percentages in prose but publishes no bracket table. Verified against both the federalregister.gov raw text and the govinfo HTML, which are byte-identical. |
| 2021 | The Federal Register notice for this year states the tier percentages in prose but publishes no bracket table. Verified against both the federalregister.gov raw text and the govinfo HTML, which are byte-identical. |
| 2024 | The Federal Register notice for this year states the tier percentages in prose but publishes no bracket table. Verified against both the federalregister.gov raw text and the govinfo HTML, which are byte-identical. |
| 2025 | The Federal Register notice for this year states the tier percentages in prose but publishes no bracket table. Verified against both the federalregister.gov raw text and the govinfo HTML, which are byte-identical. |
The Part B standard premium and deductible for those years are committed and complete — the full premium series is here — and the net-of-Medicare ledger this site is built on needs only the standard premium, so nothing downstream depends on the missing tables.
Related
- How IRMAA worksthe mechanism
- Part D IRMAAthe second charge
- Part B premiumsevery year
- Find your bracketcalculator
- Hold harmlessblocked by IRMAA
- The 2026 COLAthe other half
Sources and freshness
- Federal Register — Medicare Program; Medicare Part B Monthly Actuarial Rates, Premium Rates, and Annual Deductible Beginning January 1, 2026 — verified 10 August 2026
- SSA POMS HI 01101.020 — Income-related monthly adjustment amount — verified 10 August 2026
CMS computes each tier from the unrounded monthly actuarial rate, so exact reconstruction from the rounded standard premium is impossible. SPEC section 3.7 fixes the tolerance at $0.10, which holds for 2026 but is not the right bound generally: the standard premium carries up to $0.05 of rounding error, multiplying it by 3.4 propagates that to $0.17, and the dime rounding of the tier itself adds another $0.05. The bound is therefore per-tier. Never round the reconstruction, and never assert exact equality against it. Exact equality is asserted only between the committed tables and their Federal Register / POMS sources.
Figures effective 1 January 2026. Page figures last verified against the sources above on 10 August 2026. Corrections: the correction log · support@inventum.com.au