Medicare Part D

Medicare Part B and D Income Surcharges for Flint Retirees

FLINT, Mich. — As Medicare's Annual Enrollment Period runs through Dec. 7, higher-earning retirees in Genesee County are getting a fresh look at how last year's tax return can quietly raise this year's Medicare bill. The extra charge is called IRMAA — the Income-Related Monthly Adjustment Amount — and for 2026 it kicks in above $109,000 in income for a single filer and $218,000 for a married couple filing jointly.

If your income is under those numbers, you can skip most of this article. If it's above — or getting close — here's what Flint readers should understand before the deadline.

What IRMAA actually is

IRMAA is not a separate bill from a plan. It's a surcharge Medicare adds on top of your standard Part B premium and, if you have drug coverage, your Part D premium. It's set by the Social Security Administration using your IRS return from two years ago — so your 2027 surcharge is based on your 2025 tax return (specifically, your modified adjusted gross income, or MAGI).

Most people pay only the standard Part B premium. IRMAA affects a smaller slice of beneficiaries — generally the top earners.

The IRMAA income thresholds

For 2026, the first IRMAA tier begins at:

• More than $109,000 for a single filer
• More than $218,000 for a married couple filing jointly
• More than $109,000 if you're married but file separately and lived with your spouse (this tier works differently and jumps quickly)

From there, the surcharge climbs in five brackets. The higher your MAGI, the larger the add-on for both Part B and Part D. Exact dollar amounts for each bracket are posted on Medicare.gov under "Costs."

How you'll find out

If IRMAA applies to you, Social Security mails you a predetermination notice, usually late in the year. It will show:

• The income figure Medicare used
• Which bracket you fall into
• The new Part B amount, and the Part D add-on

The Part B surcharge is typically deducted from your Social Security check. The Part D surcharge is billed separately by Medicare — not by your drug plan — even though your regular Part D premium still goes to the plan.

Life changed since 2024? You can appeal

This is the part many Flint retirees miss. If your income dropped because of a "life-changing event," you can ask Social Security to use more recent income instead. Qualifying events include:

• Retirement or reduced work hours
• Death of a spouse
• Marriage or divorce
• Loss of pension income
• Involuntary loss of income-producing property

You file Form SSA-44 with documentation. If approved, your IRMAA is recalculated — sometimes eliminated. This is worth knowing for anyone in the auto industry or public sector who retired in 2025 or 2026 after a higher-earning year.

How this fits with the rest of your 2027 Part D costs

Even if IRMAA applies to you, the Part D changes taking effect for 2027 still help:

• The out-of-pocket cap ($2,100 in 2026, $2,400 in 2027) on covered prescription drugs
• A maximum Part D deductible of $615 in 2026 ($700 in 2027)
• The Medicare Prescription Payment Plan, which lets you spread drug costs across the year in level monthly payments instead of paying big amounts at the pharmacy counter

The IRMAA surcharge doesn't count toward the Part D out-of-pocket cap — that cap is about what you pay for the drugs themselves. The cap is $2,100 in 2026 and $2,400 in 2027.

Deciding what to do during AEP

Flint is in Genesee County, where beneficiaries have multiple stand-alone Part D plans and Medicare Advantage plans with drug coverage to compare during Annual Enrollment (Oct. 15 – Dec. 7). A few things to think through if IRMAA is on your radar:

1. Your IRMAA follows you, not the plan. Switching plans doesn't change your surcharge. Only your income (or an approved appeal) does. 2. Look at total 2027 cost, not just the plan premium — deductible, drug tier costs, and the out-of-pocket cap all matter. 3. If your 2025 income was unusually high, check whether a life-changing event applies before you assume the surcharge is permanent. 4. Medicare Advantage Open Enrollment (Jan. 1 – March 31, 2027) gives you one more window to change Advantage plans if something isn't working.