Medicare Supplement

Brookings Medicare: $109,000 Single Threshold Triggers IRMAA

BROOKINGS, S.D. — As Medicare's Annual Enrollment Period runs through Dec. 7, many South Dakotans reviewing their 2026 coverage are running into a rule that surprises first-time enrollees every fall: your income from two years ago can raise what you pay for Part B and Part D. For 2026, that surcharge — called IRMAA — kicks in above $109,000 for a single filer and $218,000 for a married couple filing jointly, according to the Centers for Medicare & Medicaid Services.

Brookings retirees, here's what higher income means for 2026 Medicare

If your income is under those lines, you can breathe easy. If it's above, here's how the math works and what Brookings residents should know before making 2026 choices.

What IRMAA actually is

IRMAA stands for the Income-Related Monthly Adjustment Amount. It's an extra charge added to the standard Part B premium (which covers doctor visits and outpatient care) and to your Part D drug plan premium.

Two things to keep in mind:

• It's based on your 2024 tax return for 2026 costs. Social Security looks back two years because that's the most recent full return available.
• It's tiered. The higher your income, the higher the surcharge. There are five brackets above the base threshold.

The surcharge is paid to Medicare — not to your Part D plan — even though it's tied to your drug coverage.

The 2026 income thresholds

For 2026, IRMAA begins at these modified adjusted gross income (MAGI) levels:

• Single filers: above $109,000
• Married filing jointly: above $218,000
• Married filing separately: a much lower threshold applies (check medicare.gov for the exact figure)

Each tier goes up from there, with the top bracket reserved for very high incomes ($500,000+ single, $750,000+ joint). CMS publishes the full bracket chart at medicare.gov.

Why this matters for 2026 specifically

Two big Part D changes make the drug side of IRMAA worth watching this year:

• A $2,100 out-of-pocket cap on covered prescription drugs takes effect in 2026, up from $2,000 in 2025.
• The maximum Part D deductible is $615 for 2026.
• The coverage gap ("donut hole") is gone as of 2025, leaving three simpler phases: deductible, initial coverage, and catastrophic.
• The Medicare Prescription Payment Plan lets you spread drug costs across the calendar year in monthly installments instead of paying big amounts at the pharmacy counter.

None of these features change IRMAA itself, but they change the value equation. If you're paying an IRMAA surcharge on Part D, the new cap means your total exposure on covered drugs is more predictable than it used to be.

What's available around Brookings

Brookings is in Brookings County, where Medicare plan availability — including Medicare Advantage and stand-alone Part D drug plans — is set at the county level by CMS and participating carriers. If you want to see the current count of plans available to residents of Brookings County for 2026, the plan finder at medicare.gov shows every option side by side once you enter your ZIP code.

Availability, formularies, and pharmacy networks can shift year to year, which is exactly why AEP exists.

If you think your IRMAA is wrong

Life changes. If your 2024 income doesn't reflect your situation today — because you retired, lost a spouse, got divorced, or had another qualifying life event — you can ask Social Security to reconsider using more recent income.

The form is SSA-44, "Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event." You file it with the Social Security Administration, not Medicare. Documentation matters, so keep tax returns and any letters showing the change.

Key dates to circle

• Oct. 15 – Dec. 7, 2025: Annual Enrollment Period. Change your Part D or Medicare Advantage plan for 2026.
• Jan. 1 – Mar. 31, 2026: Medicare Advantage Open Enrollment. If you're already in an Advantage plan, you get one chance to switch to another Advantage plan or return to Original Medicare.