IRMAA
Understand income-related Medicare adjustments, lookback years, and reconsideration after qualifying life events.
What IRMAA changes
IRMAA is an income-related additional monthly charge on top of the standard Part B premium and, if applicable, the Part D plan premium. For 2026 most people pay the $202.90 standard Part B premium at or below $109,000 individual or $218,000 joint income on the tax return used by Social Security. Higher brackets have separate B and D surcharges; the private plan does not set or waive them.
Official source: Medicare: 2026 costs ↗ · SSA: Request lower IRMAA ↗
Which tax year is used
SSA generally uses modified adjusted gross income from a tax return two years earlier, so 2026 determinations commonly use 2024 income. Modified adjusted gross income for this purpose includes adjusted gross income plus tax-exempt interest. Review the filing status, tax year and figures on the actual SSA notice. A tax return amendment or incorrect record may require contacting SSA.
Official source: Medicare: 2026 costs ↗ · SSA: Request lower IRMAA ↗
A qualifying life event can matter
SSA allows a request to lower IRMAA after certain life-changing events that reduced household income. Its examples include marriage, divorce, a spouse’s death, work reduction or stoppage, and an employer settlement payment. The event and a reasonable reduced-income estimate require evidence. A routine fluctuation in investments alone is not automatically one of the qualifying life-changing events.
Official source: SSA: Request lower IRMAA ↗
How to request review
SSA provides the Medicare Income-Related Monthly Adjustment Amount Life-Changing Event request, commonly called SSA-44, through its lower-IRMAA service. Provide evidence for the qualifying event and new income. SSA, not the Advantage carrier or broker, makes the formal determination. Keep the notice and submission confirmation and verify the premium on the next statement.
Official source: SSA: Request lower IRMAA ↗
Compare plans separately from the surcharge
IRMAA is not itself a plan feature: two Part D plans may have different premiums and formularies while the same SSA income adjustment applies. Compare total annual plan and prescription spending in addition to the IRMAA notice. For any 2026 estimate, confirm filing status and the current published table; a calculator estimate does not override the agency’s decision.
Official source: Medicare: 2026 costs ↗ · Medicare: Part D costs ↗