Costs

IRMAA (Income-Related Monthly Adjustment Amount)

Quick answer

IRMAA is an income-based surcharge added to Medicare Part B and Part D premiums for higher earners. Social Security calculates it from your IRS tax return two years prior.

Plain-English definition

IRMAA is not a separate program — it's an extra amount tacked onto the Part B and Part D premiums you already pay. The higher your MAGI, the higher the bracket.

Why it matters

Life events like retirement or the death of a spouse can push you into a bracket that no longer reflects your income. Form SSA-44 lets you request a recalculation.

A simple example

You retired in 2025. In 2026 Social Security uses your 2024 MAGI and charges IRMAA. You file SSA-44 citing retirement and the surcharge is reduced.

Common mistakes & misconceptions

  • Assuming IRMAA is permanent — it's recalculated every year.
  • Forgetting IRMAA applies to Part D too.

Related terms

Frequently asked questions

Can I appeal IRMAA?+

Yes. File SSA-44 after a qualifying life-changing event.

People also ask

What income triggers IRMAA?

Thresholds update yearly and start in the low six figures for single filers.

Sources & references

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