Medicare
What is Medicare IRMAA and who pays it?
IRMAA is an additional premium surcharge that higher-income Medicare beneficiaries pay on top of their standard Part B and Part D premiums. Based on income from 2 years ago. For 2026, individuals earning over $106,000 (couples over $212,000) pay IRMAA surcharges ranging from $74.00 to $443.90/month on top of the standard Part B premium. Can appeal if income has dropped due to a life-changing event.
Key Points
- IRMAA is an additional premium surcharge for higher-income beneficiaries
- Based on income from 2 years prior (2026 IRMAA uses 2024 income)
- 2026 threshold: individuals over $106,000, couples over $212,000
- Surcharges range from $74.00 to $443.90/month for Part B
- Applies to both Part B and Part D premiums
- Can appeal if income has dropped significantly due to life-changing event