Each agency publishes its own numbers on its own page. Social Security posts the earnings test. CMS posts the Part B premium and the income-related surcharge. The IRS posts the thresholds that decide whether your benefit is taxed. Nobody puts them side by side, and side by side is how they actually reach you.
This page does that. Every figure below is a 2026 federal figure with the agency that published it named beside it. Where a 2027 number already exists, it's marked as such. Where it doesn't exist yet, this page says so instead of printing an estimate.
What is the standard Medicare Part B premium in 2026?
$202.90 a month, up $17.90 from $185.00 in 2025. The annual Part B deductible is $283, up $26 from $257. For most people who receive Social Security, this doesn't arrive as a bill. It comes out of the benefit before the deposit is made.
Source: CMS, 2026 Medicare Parts A & B Premiums and Deductibles.
What are the 2026 IRMAA brackets?
IRMAA is the income-related surcharge added to Part B and Part D. It's set from the tax year two years before the premium year, so 2026 premiums use 2024 income. It's a cliff rather than a slope: one dollar over a line moves you into the entire next tier.
| 2024 MAGI — single | 2024 MAGI — joint | Part B total / month | Part D add-on / month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | plan premium only |
| over $109,000 to $137,000 | over $218,000 to $274,000 | $284.10 | +$14.50 |
| over $137,000 to $171,000 | over $274,000 to $342,000 | $405.80 | +$37.50 |
| over $171,000 to $205,000 | over $342,000 to $410,000 | $527.50 | +$60.40 |
| over $205,000, under $500,000 | over $410,000, under $750,000 | $649.20 | +$83.30 |
| $500,000 and above | $750,000 and above | $689.90 | +$91.00 |
Married filing separately, having lived with your spouse at any time during the year, uses its own shorter schedule:
| 2024 MAGI — married filing separately | Part B total / month | Part D add-on / month |
|---|---|---|
| $109,000 or less | $202.90 | plan premium only |
| over $109,000, under $391,000 | $649.20 | +$83.30 |
| $391,000 and above | $689.90 | +$91.00 |
Crossing the first line by a single dollar costs $81.20 a month, about $974 a year for one person, and roughly twice that for a couple both on Medicare, before the Part D add-on.
Source: CMS 2026 premiums fact sheet and Social Security's 2026 IRMAA guidance. If a life-changing event dropped your income, Form SSA-44 asks for a new determination.
What income makes Social Security taxable in 2026?
These aren't indexed. They're fixed dollar amounts written into 26 U.S.C. §86(c), and there's no inflation adjustment anywhere in the section. They haven't moved since they were written.
| Filing situation | Base amount | Adjusted base amount |
|---|---|---|
| General case (single, head of household, qualifying surviving spouse) | $25,000 | $34,000 |
| Married filing jointly | $32,000 | $44,000 |
| Married filing separately, lived with spouse during the year | $0 | $0 |
What you compare against those lines isn't your benefit. IRS Publication 915 says it plainly: take one half of your benefits, then add all your other income, including tax-exempt interest. Below the base amount, none of the benefit is taxed. Above it, up to 50% may be. Above the adjusted base amount, up to 85% may be, which means up to that share can be counted as income. It doesn't mean 85% is taken away.
Source: 26 U.S.C. §86(c); IRS Publication 915.
What is the 2026 Social Security earnings limit?
| Your situation in 2026 | Annual limit | Withholding |
|---|---|---|
| Under full retirement age all year | $24,480 | $1 withheld for every $2 above the limit |
| Reaching full retirement age during 2026 | $65,160 | $1 for every $3, counting only the months before the birthday |
| Full retirement age or older | no limit | nothing is withheld |
Withheld isn't lost. Take Social Security's own published example. Someone entitled to $800 a month who earns $33,400, which is $8,920 over the limit, has $4,460 withheld and receives $5,140 of the $9,600.
Source: SSA, Receiving Benefits While Working. Detail: what happens to the money that was withheld.
What is the senior deduction, and who gets it?
| Item | 2026 figure |
|---|---|
| Deduction per qualifying person aged 65+ | $6,000 ($12,000 a couple) |
| Phase-out begins at MAGI | $75,000 single / $150,000 joint |
| Fully phased out at MAGI | $175,000 single / $250,000 joint |
It's a deduction against taxable income, and it's temporary. It doesn't remove tax on Social Security benefits: the §86 thresholds above are untouched by it.
Source: IRS guidance on the 2025 tax act. Detail: what the law did and did not do.
What is already published for 2027?
| 2027 item | Published figure | 2026 figure |
|---|---|---|
| Part D defined standard deductible | $700 | $615 |
| Part D out-of-pocket threshold | $2,400 | $2,100 |
| Part D base beneficiary premium | $41.33 | — |
| 2027 COLA percentage | not published. The last CPI input is released October 14, 2026 at 8:30 a.m. Eastern | — |
| 2027 standard Part B premium | not published. CMS announces it separately in the autumn | $202.90 |
Any 2027 COLA percentage or 2027 Part B premium you see quoted today is a projection rather than a federal figure. The two rows above say "not published" on purpose.
Sources: CMS 2027 Announcement (April 6, 2026) and CMS Part D fact sheet (July 28, 2026); BLS CPI release schedule.
Sources
- CMS: 2026 Medicare Parts A & B premiums and deductibles
- 26 U.S.C. §86: the base amounts, and the absence of any indexing provision
- IRS Publication 915: how the comparison against the base amounts is made
- SSA: receiving benefits while working (the earnings test)
- SSA: Form SSA-44, Medicare IRMAA life-changing event
- BLS: CPI release schedule
This page is educational information, not personal financial advice and not tax advice. Figures are the 2026 federal figures except where a row is marked 2027. Confirm anything about your own benefit with Social Security or Medicare directly, and anything about your own return at IRS.gov or with a qualified preparer.
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