Medicare Part D

$109,000 Triggers Medicare IRMAA for Waco Single Filers

WACO, Texas — With the Medicare Annual Enrollment Period running through Dec. 7, higher-income retirees in McLennan County are asking a familiar question: will I owe extra for Part B and Part D next year? For 2026, the income-related monthly adjustment amount, better known as IRMAA, kicks in once a single filer's income tops $109,000, or $218,000 for a married couple filing jointly.

That surcharge is added on top of the standard Part B premium and, if you have drug coverage, on top of your Part D plan premium. Here's how the thresholds work, why the IRS looks back two years, and what Waco readers can do if their income has dropped since then.

What IRMAA is, in plain terms

IRMAA stands for Income-Related Monthly Adjustment Amount. It's an extra amount that people with higher incomes pay for Medicare Part B (doctor visits and outpatient care) and Part D (prescription drugs). Most people don't pay it — only about the top 8% of Medicare beneficiaries do, according to CMS.

If you owe IRMAA, Social Security sends you a letter, usually late in the year, telling you what your 2026 premiums will be. The surcharge is taken directly from your Social Security benefit, or billed to you if you're not yet drawing benefits.

The 2026 income brackets

Social Security uses your Modified Adjusted Gross Income (MAGI) from your 2024 tax return to set 2026 premiums. There are five tiers. Below is the income at which each tier begins:

Single filers (2026):

• Up to $109,000 — no surcharge
• Above $109,000 up to $137,000
• Above $137,000 up to $171,000
• Above $171,000 up to $205,000
• Above $205,000 up to $500,000
• Above $500,000 — highest surcharge

Married filing jointly (2026):

• Up to $218,000 — no surcharge
• Above $218,000 up to $274,000
• Above $274,000 up to $342,000
• Above $342,000 up to $410,000
• Above $410,000 up to $750,000
• Above $750,000 — highest surcharge

If you're married filing separately, the brackets are much tighter — the first surcharge tier begins just above $106,000. Always confirm current figures at medicare.gov.

Why 2024 income matters for 2026

This is the part that trips people up. The IRS shares tax data with Social Security on a two-year lag. So your 2026 Medicare premiums are set from what you reported in 2024. If you sold a home, took a large IRA distribution, or converted a traditional IRA to a Roth in 2024, that one-time bump could push you into an IRMAA tier next year — even if your income has since returned to normal.

The good news: IRMAA is recalculated every year. A high-income year doesn't follow you forever.

If your income has dropped, you can appeal

Social Security allows a reconsideration if you've had a "life-changing event." The most common ones include:

• Retirement or reduced work hours
• Marriage, divorce, or the death of a spouse
• Loss of pension income
• Loss of income-producing property (through disaster or other events not caused by you)

To ask for a review, file Form SSA-44 with documentation like a signed statement from an employer or a copy of a death certificate. You can drop it off at a Social Security office or mail it in.

Getting help locally

Waco is in McLennan County, and Texas seniors have free, unbiased help through the State Health Insurance Assistance Program (SHIP), which in Texas is called the Health Information, Counseling and Advocacy Program (HICAP). Counselors can walk you through IRMAA notices, appeals, and enrollment questions without trying to sell you anything.

You can reach HICAP through the Texas Health and Human Services benefits hotline, or call 1-800-MEDICARE (1-800-633-4227), which is available 24/7.