Medicare Part D

Medicare Part B and D surcharges above $109,000 in Columbia

Columbia, Maryland — If your income has climbed in recent years, your 2026 Medicare bill may look different from your neighbor's. Starting January 1, higher-income beneficiaries will again pay an Income-Related Monthly Adjustment Amount, or IRMAA, on top of the standard Part B and Part D premiums. For 2026, the surcharges begin once income tops $109,000 for a single filer (or $218,000 for a married couple filing jointly), according to CMS.

Here in Columbia, where many retirees are former federal workers, Johns Hopkins staff, or Fort Meade contractors with healthy pensions and TSP withdrawals, IRMAA is one of the most common surprises we hear about. Here is what the surcharge is, how the brackets work, and what to do if your income has changed.

What IRMAA actually is

IRMAA is not a separate bill or a penalty. It is an extra amount added to your Medicare Part B premium and, if you have drug coverage, your Part D premium. Social Security calculates it automatically using your most recent tax return on file with the IRS — usually the return from two years ago. So your 2026 IRMAA is based on your 2024 tax return.

If you owe IRMAA, Social Security will send you a letter explaining the amount and how it was determined. The Part B portion is deducted from your Social Security check (or billed directly). The Part D portion is billed by Medicare regardless of which drug plan you're in — it's not paid to the plan.

The 2026 income thresholds

For 2026, the tiers begin at these modified adjusted gross income (MAGI) levels:

• Single filers: IRMAA starts above $109,000.
• Married filing jointly: IRMAA starts above $218,000.
• Married filing separately: a separate, tighter schedule applies and kicks in at a much lower level.

From there, the surcharge climbs through several brackets, with the highest tier applying to single filers with incomes at or above roughly $500,000 (and $750,000 for couples). Both the Part B surcharge and the Part D surcharge rise together as you move up the brackets. For the exact dollar amounts in each tier, check the "Medicare costs" page at Medicare.gov, which is updated each fall.

Why the 2024 return matters now

Because IRMAA uses a two-year lookback, one-time income events in 2024 can affect your 2026 premiums. Common triggers we see in Howard County include:

• Selling a home with a large capital gain.
• A Roth IRA conversion.
• Taking a lump-sum retirement distribution.
• Cashing out company stock or exercising options.
• The year a spouse passed away and filing status changed.

If any of these apply, it's worth previewing what your 2026 letter might look like before it arrives.

If your income has dropped, you can appeal

This is the part many people miss. If you've had a life-changing event that reduced your income since that 2024 tax return, you can ask Social Security to recalculate your IRMAA using more recent figures. Qualifying events include:

• Retirement or reduced work hours
• Loss of a pension
• Marriage, divorce, or death of a spouse
• Loss of income-producing property (not due to a sale)

You file Form SSA-44 with documentation. If approved, Social Security adjusts your surcharge — sometimes eliminating it entirely. You don't have to wait for a letter to arrive; you can file as soon as the change has occurred.

How this fits with other 2026 changes

IRMAA is a premium adjustment, so it stacks on top of other 2026 Medicare features rather than replacing them:

• The Part D out-of-pocket cap is $2,100 for 2026.
• The Part D maximum deductible is $615.
• The coverage gap ("donut hole") remains eliminated — Part D now has three phases.
• The Medicare Prescription Payment Plan lets you spread drug costs across the calendar year in monthly installments if you choose.

None of these lower your IRMAA, but they can meaningfully change your total out-of-pocket picture if you take expensive medications.

A quick local note on coverage choices

Columbia sits in Howard County, where beneficiaries have a range of Original Medicare, Medigap, Part D, and Medicare Advantage options during the Annual Enrollment Period (Oct. 15 – Dec. 7) and, for those already in Advantage plans, the Medicare Advantage Open Enrollment Period (Jan. 1 – March 31). IRMAA applies the same way regardless of which route you pick — it's tied to your income, not your plan choice.