{
  "_note": "Medicare Income-Related Monthly Adjustment Amount (IRMAA) brackets. A premium YEAR uses the MAGI from the tax return TWO years prior (2026 premiums use 2024 MAGI). MAGI for IRMAA = AGI + tax-exempt interest (this differs from ACA MAGI — see js/magi.js). `partBTotal` is the full monthly Part B premium (standard premium + surcharge) for that tier; `partDSurcharge` is the monthly Part D IRMAA add-on (paid on top of the plan's own premium). This file is consumed by Phase 4 (IRMAA calculator); Part B figures are verified, Part D surcharge amounts are marked for verification.",
  "years": {
    "2026": {
      "source": "CMS 2026 Medicare Parts A & B Premiums and Deductibles / 2026 Part D IRMAA fact sheet (Nov 14, 2025); SSA POMS HI 01101.020",
      "source_url": "https://www.cms.gov/newsroom/fact-sheets",
      "poms_url": "https://secure.ssa.gov/poms.nsf/lnx/0601101020",
      "cross_check": "https://thefinancebuff.com/medicare-irmaa-income-brackets.html",
      "last_verified": "2026-06-12",
      "partBStandardMonthly": 202.90,
      "premiumMagiYear": 2024,
      "partDSurchargeVerified": true,
      "tiers": [
        {
          "tier": 0,
          "single": { "min": 0, "max": 109000 },
          "joint": { "min": 0, "max": 218000 },
          "separate": { "min": 0, "max": 109000 },
          "partBMultiple": 1.0,
          "partBTotal": 202.90,
          "partDSurcharge": 0.00
        },
        {
          "tier": 1,
          "single": { "min": 109000, "max": 137000 },
          "joint": { "min": 218000, "max": 274000 },
          "separate": null,
          "partBMultiple": 1.4,
          "partBTotal": 284.10,
          "partDSurcharge": 14.50
        },
        {
          "tier": 2,
          "single": { "min": 137000, "max": 171000 },
          "joint": { "min": 274000, "max": 342000 },
          "separate": null,
          "partBMultiple": 2.0,
          "partBTotal": 405.80,
          "partDSurcharge": 37.50
        },
        {
          "tier": 3,
          "single": { "min": 171000, "max": 205000 },
          "joint": { "min": 342000, "max": 410000 },
          "separate": null,
          "partBMultiple": 2.6,
          "partBTotal": 527.50,
          "partDSurcharge": 60.40
        },
        {
          "tier": 4,
          "single": { "min": 205000, "max": 500000 },
          "joint": { "min": 410000, "max": 750000 },
          "separate": { "min": 109000, "max": 391000 },
          "partBMultiple": 3.2,
          "partBTotal": 649.20,
          "partDSurcharge": 83.30
        },
        {
          "tier": 5,
          "single": { "min": 500000, "max": null },
          "joint": { "min": 750000, "max": null },
          "separate": { "min": 391000, "max": null },
          "partBMultiple": 3.4,
          "partBTotal": 689.90,
          "partDSurcharge": 91.00
        }
      ]
    }
  }
}