Medicare IRMAA brackets for 2024, 2025 and 2026

IRMAA runs on a two-year MAGI lookback, so the 2026 determination uses the modified adjusted gross income from your 2024 tax return, 2025 uses 2023, and 2024 uses 2022. (SSA HI 01101.010 / HI 01101.020.)

9 tables — 3 plan years by 3 filing statuses — lifted from IRMAA Bracket Calculator’s own verified dataset and checked against the app before this page deploys.

Pick a plan year

The plan year is the year you pay the premium; the MAGI that sets it is on the tax return two years earlier. Each figure beside a filing status is the MAGI at which a surcharge first applies.

From the app’s own data file

The comments at the top of IrmaaData.swift, as the file writes them.

It is a hand-entered literal table of the published Medicare income-related monthly adjustment amount (IRMAA) brackets for plan years 2024, 2025, and 2026. Nothing here is fetched or computed from an external feed — the figures are pinned constants, each cited to its official source below and re-verified in the harness.

The SSA POMS tables publish the TOTAL Part B premium per tier. The Part B IRMAA *surcharge* stored below is that total minus the year's standard Part B premium — e.g. 2024 tier 1 total $244.60 − base $174.70 = $69.90 surcharge. The Part D figures below are the IRMAA add-on itself (there is no national standard Part D premium; the add-on is paid on top of your own plan premium).

Surcharge amounts are identical across Single and MFJ for a given year and tier — only the MAGI floors differ. Married-filing-separately jumps straight from the base tier to the two highest surcharge levels.

UNOFFICIAL: this is an independent estimator. It is not affiliated with, endorsed by, or connected to CMS, the Social Security Administration, or the Medicare program. Your actual IRMAA determination is made by SSA from the income the IRS reports; verify every figure against your SSA notice.

Where these figures come from

An estimate for planning — not an SSA determination. Not affiliated with CMS, SSA, or Medicare. Verify against your SSA notice.