2026 Medicare IRMAA Notice, SSA-44 & Evidence Guide

Start with the SSA notice

Verify four facts before calculating: the premium year is 2026, the tax year SSA used, the filing-status table, and the MAGI amount. Also confirm which household members are enrolled in Part B or Part D because IRMAA is assessed per beneficiary, even when a joint return supplies the household MAGI.

Reconcile MAGI and the tax year

SSA generally uses 2024 tax-return information for a 2026 determination and may use 2023 information when 2024 data is unavailable. IRMAA MAGI is adjusted gross income plus tax-exempt interest. Compare the notice with the filed return, any amended return and available IRS transcript. Do not substitute salary, taxable income, bank deposits or take-home pay.

Understand the per-person household impact

The bracket is selected from the applicable return, but the adjustment is charged to each enrolled beneficiary. If two spouses are both enrolled in Part B and Part D and fall in bracket 1, the household IRMAA is twice the per-person $95.70 monthly amount. A Part D plan premium is separate and can differ between spouses.

Bracket cliffs matter: one dollar above a ceiling can move the entire surcharge to the next tier. Use the formula and bracket guide to audit an exact threshold.

When income has fallen after a life-changing event

Form SSA-44 lists eight life-changing events: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; loss of income-producing property; loss of pension income; and an employer settlement payment. The form asks for evidence of the event and an estimate of lower MAGI. An income decline by itself is not a promise of relief, and submitting the form does not guarantee a new determination.

Evidence checklist

• The SSA initial-determination notice.
• The federal return or transcript for the tax year used, plus an amended return if relevant.
• Documents proving the listed life-changing event and its date.
• A supportable estimate of current or future MAGI, including tax-exempt interest.
• Notes showing which beneficiaries and Medicare parts are affected.

Follow the submission instructions on the current notice and Form SSA-44; keep copies of what was sent.

Corrections, reconsideration and appeal boundary

If the tax data or filing status on the notice appears wrong, follow the correction or reconsideration instructions on the notice and provide the controlling records. If a listed life-changing event reduced income, review SSA-44. SSA decides whether evidence is sufficient, which tax year applies and whether the premium changes; neither the calculator nor this guide can predict that outcome or a deadline.

Cases the calculator does not cover

The calculator does not model hold-harmless treatment, late-enrollment penalties, Part A premiums, the immunosuppressive-drug-only Part B table, Medicaid or Medicare Savings Program eligibility, plan enrollment, employer coverage, tax liability, or appeal deadlines. Those issues can change what is billed without changing the published IRMAA lookup.

Next actions

1. Reconcile the notice with the return and filing status.
2. Run the exact inputs in the calculator and save the date and result.
3. Use the method guide if a threshold or amount appears inconsistent.
4. If facts are wrong or income fell after a listed event, follow SSA's current notice and SSA-44 instructions.

Sources and review status

• CMS — 2026 Medicare Parts A & B Premiums and Deductibles
• SSA — 2026 Medicare premiums and income-related adjustments
• SSA POMS — Modified adjusted gross income for IRMAA
• SSA POMS — 2026 IRMAA sliding-scale tables
• SSA — Medicare Income-Related Monthly Adjustment Amount Life-Changing Event (SSA-44)

Sources and model boundaries checked 2026-10-08. CalculatorGeek Editorial Team reviewed and approved this page on 2026-10-08. Published-table reproduction and documented limitations were retained because the cited authority controls individual determinations.