IRMAA
IRMAA — the Income-Related Monthly Adjustment Amount — is the surcharge higher-income beneficiaries pay on Part B and Part D premiums, based on tax returns from two years prior. The 2026 tiers run the standard $202.90 Part B premium up to $689.90 — and VA disability compensation never counts toward the calculation.
The two-year lookback with cliffs
2024 MAGI sets 2026 premiums, in tiers that jump whole at each threshold — one dollar over $109,000 single / $218,000 joint buys the entire first surcharge. The full bracket table runs all six tiers; Part D carries parallel surcharges of $14.50–$91.00 for those holding drug plans. The veteran ledger: military pensions, TSP withdrawals, wages, and capital gains all count; VA disability compensation does not — tax-free income stays out of MAGI at every rating.
Where it bites this audience: TFL and CHAMPVA make Part B mandatory, so IRMAA is unavoidable arithmetic for higher-income military retirees — per person, both spouses. The relief valve is Form SSA-44 after a life-changing event (retirement, a spouse's death) drops current income below the stale tax year's.
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