2026 IRMAA income steps (based on 2024 income)
Social Security uses your 2024 return to set your 2026 amount. The first row is the standard premium with no IRMAA.
- Step 0, no IRMAA: single $109,000 or less; joint $218,000 or less
- Step 1: single $109,001 to $137,000; joint $218,001 to $274,000
- Step 2: single $137,001 to $171,000; joint $274,001 to $342,000
- Step 3: single $171,001 to $205,000; joint $342,001 to $410,000
- Step 4: single $205,001 to $500,000; joint $410,001 to $750,000
- Step 5: single above $500,000; joint above $750,000
Other filing statuses
People who are married but file separately and lived with their spouse during the year have much lower limits and fewer steps. Widows and others can have their own rules. Social Security's notice shows which table applies to you.
What each step costs
The extra dollar amount for each step is set by Medicare and changes every year. We do not print it here so you do not read an out-of-date figure. Your Social Security notice, Medicare.gov and our team all have the current number for the step you are in.
Why the limits matter more than the average
The steps are cliffs, not slopes. Going one dollar over a limit moves you to the next step for the full year. If your income is close to a limit, it is worth understanding what is in your adjusted gross income before a large withdrawal or sale. A tax professional can help with that. This is education, not tax advice.