IRMAA surcharges and late enrollment penalties can add hundreds — or even thousands — to your Medicare costs. Here's everything you need to know, including how to appeal IRMAA if your income has dropped.
IRMAA stands for Income-Related Monthly Adjustment Amount. It's a surcharge added to your Part B and Part D premiums if your income exceeds certain thresholds. Social Security uses your tax return from 2 years prior — so your 2026 IRMAA is based on your 2024 income.
If you retired in 2024 or 2025, Social Security is using your higher pre-retirement income to calculate your 2026 IRMAA. You have the right to appeal and use your current lower income instead. Call us for help →
These are the 2026 thresholds based on your 2024 tax return. The standard Part B premium is $185/month — IRMAA adds to this amount.
Part D also carries IRMAA surcharges using the same income tiers. In 2026, Part D IRMAA ranges from $13.70/month at Tier 2 up to $85.80/month at Tier 6 — added on top of your plan's regular premium.
| Income (Individual / Joint) | Part D IRMAA surcharge | Added to your plan premium |
|---|---|---|
| ≤$106,000 / ≤$212,000 | $0 | No surcharge |
| $106,001–$133,000 / $212,001–$266,000 | $13.70/mo | Added to your Part D premium |
| $133,001–$167,000 / $266,001–$334,000 | $35.30/mo | Added to your Part D premium |
| $167,001–$200,000 / $334,001–$400,000 | $57.00/mo | Added to your Part D premium |
| $200,001–$500,000 / $400,001–$750,000 | $78.60/mo | Added to your Part D premium |
| Above $500,000 / Above $750,000 | $85.80/mo | Added to your Part D premium |
If your income has dropped since the tax year Social Security used, you can appeal using a Life-Changing Event (LCE) appeal — Form SSA-44. Here's how:
Separate from IRMAA, late enrollment penalties are added if you miss your enrollment window without a qualifying exception. These penalties are permanent.
For each 12-month period you were eligible for Part B but didn't enroll (without qualifying coverage), your Part B premium increases by 10% — permanently. Example: 2 years late = +20% on top of $185 = $222/month for life. See enrollment windows →
For each month without creditable drug coverage, you pay 1% of the national base beneficiary premium ($34.70 in 2026) — permanently added to your Part D plan premium. Example: 24 months late = +24% = ~$8.33/month added forever. Enroll in Part D as soon as you're eligible.
If you or your spouse are actively working and covered by an employer health plan, you can delay Part B and Part D without penalty — as long as you enroll within 8 months of losing that coverage. COBRA and retiree coverage do not count. If you're unsure, call us before making any decision about delaying enrollment.
Our licensed bilingual Medicare brokers can help you understand your surcharges, guide you through an IRMAA appeal, or make sure you enroll on time. Free.