Chapter 15: Appealing IRMAA
The worksheets from Chapter 15 of Fifty-Five. Type your own numbers, or try an example from the book to see how each one works.
The 2026 IRMAA table
Your MAGI from two years earlier picks your row. Type your MAGI into a calculator below and it finds the row for you. Or find it here and work the paper worksheet.
| Row | Individual return MAGI | Joint return MAGI | Part B premium, a month | Part D surcharge, a month |
|---|---|---|---|---|
| 1 | $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| 2 | Over $109,000 up to $137,000 | Over $218,000 up to $274,000 | $284.10 | $14.50 |
| 3 | Over $137,000 up to $171,000 | Over $274,000 up to $342,000 | $405.80 | $37.50 |
| 4 | Over $171,000 up to $205,000 | Over $342,000 up to $410,000 | $527.50 | $60.40 |
| 5 | Over $205,000 and under $500,000 | Over $410,000 and under $750,000 | $649.20 | $83.30 |
| 6 | $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married filing separately, if you lived with your spouse at any time in the year
| Row | MAGI | Part B premium, a month | Part D surcharge, a month |
|---|---|---|---|
| 1 | $109,000 or less | $202.90 | $0.00 |
| 2 | Over $109,000 and under $391,000 | $649.20 | $83.30 |
| 3 | $391,000 or more | $689.90 | $91.00 |
MAGI here is your adjusted gross income plus any tax-exempt interest. The Part D surcharge is added to your plan's own premium. Each person on Medicare pays these amounts.
Where these figures come from: The 2026 Part B premium and Part D surcharge for every row of the IRMAA table, used when you type your MAGI (CMS, 2026 Medicare Parts A & B Premiums and Deductibles); The 2026 IRMAA income lines for individual, joint and married-filing-separately returns (SSA, Premiums: Rules for Higher-Income Beneficiaries). They are the 2026 amounts and they change every year.
What an SSA-44 could save you
Before you file, whether Form SSA-44 is likely to lower your premium, and by how much for the year.
The formula: Find your bracket with your old income and with your new, estimated income. Then (Old Part B + old Part D surcharge) − (New Part B + new Part D surcharge) = Monthly savings per person. Then × 12 × the number of people on Medicare = Savings for the year.
The calculator needs JavaScript. The paper worksheet below does not: it is the same arithmetic, written out.
The paper worksheet
Old income (from the letter): MAGI $__________ Filing status ______ Part B premium for that bracket $__________ + Part D surcharge for that bracket $__________ = Old total $__________
New, estimated income: MAGI $__________ Filing status ______ Part B premium for that bracket $__________ + Part D surcharge for that bracket $__________ = New total $__________
Old total $__________ − New total $__________ = Monthly savings $__________ × 12 × ______ people = Savings for the year $__________
Walk through it, step by step
- Find the MAGI and filing status your IRMAA letter used. Write them in the first column.
- Estimate your MAGI for the year you'll ask Social Security to use, with the MAGI worksheet in Chapter 3. Write your filing status for that year too.
- Look up each income in the 2026 table in Chapter 11. Use the single column for a single return and the joint column for a joint return.
- Write the Part B premium and Part D surcharge for each.
- Add each column's Part B and Part D surcharge. Write the totals.
- Subtract the new total from the old. That's your monthly savings per person.
- Multiply by 12, then by the number of people on Medicare in your household.
- If the answer is more than $0 and your event is on Social Security's list, file Form SSA-44.
Check your answer
- Your savings can't be more than your old total minus $202.90. That's the most anyone can save: getting all the way back to the standard premium.
- If your new income is in the same bracket as your old income, your savings must be $0.
- If your answer is negative, your new estimate is higher than your old income. Don't file an SSA-44 for that year.
Figures this worksheet uses, and where they come from: Form SSA-44 and the life-changing events Social Security accepts for lowering IRMAA (SSA, Request to Lower an Income-Related Monthly Adjustment Amount (SSA-44)); The 2026 standard Part B premium ($202.90) and the 2026 Part B and Part D IRMAA amounts you look up for each bracket (CMS, 2026 Medicare Parts A & B Premiums and Deductibles); The 2026 Part B premium and Part D surcharge for every row of the IRMAA table, used when you type your MAGI (CMS, 2026 Medicare Parts A & B Premiums and Deductibles); The 2026 IRMAA income lines for individual, joint and married-filing-separately returns (SSA, Premiums: Rules for Higher-Income Beneficiaries).