Medicare Part D

Medicare IRMAA surcharges in Kalispell start at $109,000

Kalispell, Mont. — If your income has climbed in the last couple of years, your 2026 Medicare bill could look different than your neighbor's. Starting in January, higher-income retirees will again pay an extra amount on top of standard Part B and Part D premiums — a surcharge called IRMAA. For 2026, that surcharge begins once a single filer's income tops $109,000, or $218,000 for a married couple filing jointly.

Here's what that means for readers around Flathead County, and how the income brackets actually work.

What IRMAA actually is

IRMAA stands for the Income-Related Monthly Adjustment Amount. It's not a separate bill or a penalty — it's an extra dollar amount added to your regular Medicare Part B and Part D premiums when your income is above a set threshold.

Most people on Medicare pay only the standard Part B premium. But roughly the top 8% of earners pay more, and the amount goes up in tiers as income rises. Part D works the same way: if you owe IRMAA, you'll pay an extra amount for your drug coverage, whether it comes through a stand-alone Part D plan or a Medicare Advantage plan that includes drugs.

The 2026 income brackets

Social Security sets IRMAA in tiers. For 2026, the first surcharge tier begins above $109,000 for a single filer and above $218,000 for a married couple filing jointly. From there, the brackets step up several times, with the highest tier reserved for single filers with income at or above $500,000 (or $750,000 for joint filers).

The specific dollar surcharge for each tier is published by CMS each fall. You can see the current chart on medicare.gov under "Costs."

The two-year lookback catches people off guard

Here's the part that surprises Kalispell readers most: Social Security uses your tax return from two years ago to decide this year's IRMAA. So your 2026 Medicare premium is based on the income you reported on your 2024 federal tax return.

That matters if you had an unusual year — sold a home, cashed out an investment, took a large Roth conversion, or received a one-time bonus. Even if your income is much lower now, the older return is what the formula sees.

If your income has dropped, you can appeal

If you've had a "life-changing event" that lowered your income, you don't have to just accept the surcharge. Qualifying events include:

• Retirement or reduced work hours
• Marriage, divorce, or the death of a spouse
• Loss of a pension
• Loss of income-producing property outside your control

You file Form SSA-44 with the Social Security Administration, attach documentation, and ask them to use a more recent year's income. Many Flathead County residents who recently retired qualify but never file the form.

How this fits into your fall decisions

Fall is Medicare's Annual Enrollment Period — October 15 through December 7 — when you can change your Part D or Medicare Advantage coverage for the coming year. IRMAA itself isn't something you enroll in or opt out of; it's applied automatically based on your tax records. But knowing whether you'll owe it helps you plan realistically for your total 2026 Medicare costs, alongside other changes taking effect, like the new $2,100 annual out-of-pocket cap on Part D drug spending.

Kalispell is in Flathead County, where residents have several Medicare Advantage and Part D options to compare during AEP. IRMAA applies the same way no matter which plan you choose.

Where to get help locally

For personalized answers, Montana's State Health Insurance Assistance Program (SHIP) offers free, unbiased counseling — including help understanding an IRMAA notice or filing an appeal. You can also call 1-800-MEDICARE (1-800-633-4227) or visit medicare.gov.