The Income-Related Monthly Adjustment Amount is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. It is based on income from two years earlier and increases in tiers.
Yes. If a major life-changing event lowered your income, you can ask Social Security to recalculate your IRMAA using more recent income, with Form SSA-44. Qualifying events include marriage, divorce, the death of a spouse, work stoppage, and loss of income.
IRMAA is an extra amount higher-income beneficiaries pay on top of their Medicare Part B and Part D premiums. For 2026 it starts when income (from your 2024 tax return) exceeds about $109,000 for individuals or $218,000 for couples.