Editorial report

Medicare IRMAA Income Surcharge Guide (2026): MAGI Brackets, Part B & D Premiums, and Appeals

Medicare IRMAA surcharges for 2026: how MAGI tiers raise Part B and Part D premiums, two-year lookback, life-changing events, and appeal documentation.

Reviewed by

Elena Rodriguez(Life, Medicare & Pet Insurance Research Editor)Last reviewed: 2026-06-29Published: 2026-06-30Last updated: 2026-06-30Insurhi Rating Framework (IRF) · Editorial methodology

Guide brief

Compare · Decide · Act

Read time: 3 min
Format: Buying guide
Category: Medicare Supplement Insurance

What you will decide

Key takeaways

Uses Modified Adjusted Gross Income (MAGI) from your tax return two years before the premium year.
Higher brackets add flat monthly surcharges to both Part B and Part D—stacks on top of base premiums.
Married filing jointly brackets differ from single filers—plan joint Roth conversions carefully.

Best for retirees whose income spikes from Roth conversions, capital gains, or returning to work. IRMAA (Income-Related Monthly Adjustment Amount) adds surcharges to Part B and Part D premiums based on tax-return income from two years prior.

How IRMAA is calculated

Uses Modified Adjusted Gross Income (MAGI) from your tax return two years before the premium year.

Higher brackets add flat monthly surcharges to both Part B and Part D—stacks on top of base premiums.

Married filing jointly brackets differ from single filers—plan joint Roth conversions carefully.

Life-changing event appeals

You may request a new determination after divorce, death of spouse, work stoppage, or income reduction.

Submit SSA form with supporting documents—appeals are not automatic.

Pair with enrollment timing in /guides/medicare-part-b-late-enrollment-buying-guide.

Scenario: Roth conversion at 63

A couple converts $200,000 to Roth at 63. Two years later at Medicare enrollment, IRMAA surcharges may apply even if income normalized—model conversions before age 63 or spread over years.

Scenario: widow with income drop

A surviving spouse's income falls below the threshold after a death. Filing a life-changing event appeal with the death certificate and recent tax return may remove IRMAA for the current premium year.

Buying checklist

Review MAGI projections two years ahead of Medicare start.

Compare Advantage vs Medigap total cost including IRMAA in /guides/medicare-advantage-vs-medigap-buying-guide.

Part D penalty still applies separately—/guides/medicare-part-d-late-enrollment-buying-guide.

Medigap basics: /guides/medicare-supplement-buying-guide.

FAQ

Q: Does IRMAA affect Medigap premiums? A: IRMAA applies to Part B and Part D—not private Medigap carrier premiums.

Q: How long does IRMAA last? A: Usually for the calendar year tied to the referenced tax return unless you successfully appeal.

Q: Are Roth withdrawals counted for IRMAA? A: Qualified Roth distributions may not increase MAGI—conversions do.

Plan letters: /guides/medicare-medigap-plan-letters-deep-guide-2026

Compare Medicare products: /insurance/medicare

Claims readiness

Before you buy: prepare for a medicare supplement insurance claim

Coverage decisions matter at claim time. These playbooks show what to document, common denial reasons, and escalation steps — so you are not learning policy language after a loss.

All medicare supplement insurance playbooks

Reviewed by our claims documentation editors. Meet Sarah Mitchell · Media checklist

Editorial disclosure

Insurhi content is informational only and is not legal, financial, or insurance advice.
Always read the full policy wording and confirm coverage, exclusions, and pricing with a licensed insurer or agent before purchase.
Rankings and product comparisons are independent. We do not accept payment for placement; affiliate relationships, when present, are clearly disclosed.
Found an error? Please email editorial@insurhi.com so we can review and correct within 48 hours.

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