A surcharge based on income you earned two years ago — and yes, if your life changed since then, you can fight it.
Key takeaways
- IRMAA is a surcharge on Part B and Part D premiums, set by the tax return you filed two years earlier.
- For 2026 it starts above $109,000 single or $218,000 joint, and one dollar over a threshold moves you into the whole bracket.
- If your income dropped because of a life-changing event such as retirement, file Form SSA-44 now with proof and your current income.
What is IRMAA?
IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to your Part B and Part D premiums if your income is above a threshold. It affects roughly 8% of people with Medicare Part B.1
Why does IRMAA use a two-year lookback?
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For 2026, the surcharge begins above $109,000 for a single filer and $218,000 filing jointly. At the first tier, the standard Part B premium of $202.90 rises to $284.10, plus a Part D surcharge on top if you have drug coverage.1 There are five surcharge tiers in all, so four higher tiers follow the first.
Current figures are always on our numbers page.
Which 8 life events qualify for an appeal?
If your income dropped since that tax year because of a qualifying life-changing event, you can ask Social Security to use your current income instead:
- Marriage · Divorce or annulment · Death of a spouse
- You or your spouse stopped working or reduced hours — the most common one, and it covers ordinary retirement
- Loss of income-producing property · Loss or reduction of a pension
- Employer settlement payment
How do you appeal?
- File Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event."2
- Check the event, give your estimated current income, and attach proof — a retirement letter, a death certificate, a divorce decree.
- Submit to Social Security by mail or in person.
- If denied, you can appeal further through the formal process.
What should you do next?
- If you got an IRMAA notice and your income dropped because of one of the life-changing events listed on Form SSA-44, such as stopping work or reducing your hours, file the form now rather than waiting for next year.2 An income drop on its own does not qualify: a one-time Roth conversion or sale falling out of your return is not one of the listed events.
- If you're planning a Roth conversion or a property sale, remember it hits your Medicare premium two years later.
- Keep the notice — the appeal deadline runs from when you receive it.
Sources
- cms.gov — 2026 Medicare Parts A & B Premiums and Deductibles (Nov 14, 2025)
- ssa.gov — Form SSA-44, Life-Changing Event
- ssa.gov — Medicare Premiums: Rules for Higher-Income Beneficiaries
- medicare.gov — Medicare & You 2026
This Year's Key Numbers
Every Medicare and Social Security figure for 2026 — including all six IRMAA brackets. Free, updated yearly.
Claim denied? A human healthcare advocate can fight it.Baba's advocates handle denials, billing errors and prior authorizations. Covered by Medicare for most people.callbaba.com/benefitsinsider · 917-456-9002 →Next Chapter Today is not a government website and is not affiliated with the Social Security Administration or any agency. This article is educational and is not individualized legal, medical, tax or financial advice. Confirm your own figures with the agency before you act.
