2026 plan year · set from your 2024 tax return
2026 IRMAA brackets: married filing separately
Lived with your spouse at any time during the year
For the 2026 plan year, married filing separately: a 2024 MAGI of $109,000 or less carries no IRMAA at all — the standard Part B premium of $202.90/mo and nothing added. Above that the ladder runs in 2 steps, reaching $689.90/mo for Part B plus a $91.00 Part D add-on at $391,000 or more.
The 2026 ladder
IRMAA is charged per beneficiary, so every figure below is per person, per month unless the column says otherwise. The line between two rungs is the cliff: the smallest MAGI that lands on the higher rung, and what landing there adds.
| 2024 MAGI | Part B / mo | Part B IRMAA | Part D IRMAA | IRMAA / mo | IRMAA / yr |
|---|---|---|---|---|---|
| ≤ $109,000No surcharge | $202.90 | $0.00 | $0.00 | $0.00 | $0 |
| $109,001 — crossing adds +$529.60/mo, +$6,355/yr per person | |||||
| $109,001 – $390,999Tier 1 of 2 | $649.20 | $446.30 | $83.30 | $529.60 | $6,355 |
| $391,000 — crossing adds +$48.40/mo, +$581/yr per person | |||||
| $391,000 or moreTier 2 of 2 | $689.90 | $487.00 | $91.00 | $578.00 | $6,936 |
Part B is the total monthly premium (standard $202.90 + IRMAA surcharge). Part D is the monthly add-on to your own drug-plan premium. MAGI is from your 2024 return (two-year lookback). Source: SSA POMS HI 01101.020, 2026.
The published brackets are asymmetric at the boundaries: every interior boundary is "greater than $X" (so the round threshold stays in the LOWER tier), while the single highest boundary is "greater than or equal to $Z" (so the round threshold enters the TOP tier). That asymmetry is encoded directly in the floor values — interior floors are the round threshold + 1, and the top floor is the round threshold itself.
The top rung
At the top rung the Part B premium is $689.90/mo — the standard $202.90 plus a $487.00 surcharge — with a $91.00 Part D add-on on top of your own drug-plan premium. That is $578.00/mo of IRMAA — $6,936/yr — for each person enrolled.
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.
Where these figures come from
- SSA POMS HI 01101.020, "IRMAA Sliding Scale Tables" (updated 2025-12-02): the authoritative per-year, per-filing-status brackets with the total Part B premium and the Part D IRMAA add-on for every tier. https://secure.ssa.gov/poms.nsf/lnx/0601101020
- CMS Newsroom fact sheet, "2026 Medicare Parts A & B Premiums and Deductibles" (released 2025-11-14): standard 2026 Part B premium $202.90 and the 2026 Part B IRMAA surcharge range $81.20–$487.00. https://www.cms.gov/newsroom/fact-sheets/2026-medicare-parts-b-premiums-deductibles
- Standard Part B premiums: 2024 $174.70, 2025 $185.00, 2026 $202.90 (CMS annual premium announcements).
Figures verified against SSA POMS HI 01101.020 · CMS 2026 fact sheet · verified 2026-07-18 — an independent worksheet, not affiliated with CMS, SSA, or Medicare.
Every figure on this page is lifted from IRMAA Bracket Calculator’s own verified dataset by a script, and a test re-reads the app’s source to prove each one before this page deploys. Nothing here was written for the web.
An estimate for planning — not an SSA determination. Not affiliated with CMS, SSA, or Medicare. Verify against your SSA notice.