what is Medicare IRMAA surcharges for widow senior filing single in 2026
For a widow filing single in 2026, Medicare IRMAA is based on your 2024 MAGI and starts when income is over $109,000. The 2026 Part B and Part D surcharge amounts for a single filer are shown below.
| 2024 MAGI | 2026 Part B premium | 2026 Part B IRMAA | 2026 Part D IRMAA |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 |
| Over $109,000 up to $137,000 | $284.10 | $81.20 | $14.50 |
| Over $137,000 up to $171,000 | $405.80 | $202.90 | $37.50 |
| Over $171,000 up to $205,000 | $527.50 | $324.60 | $60.40 |
| Over $205,000 up to $500,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $689.90 | $487.00 | $91.00 |
What this means
If you are a widow and file as single , Medicare uses the single-filer thresholds, not married-filing-jointly thresholds. A “surviving spouse” category can apply in some situations, but the source table for 2026 includes widow/surviving-spouse beneficiaries under the single/head-of-household bucket when filing that way. IRMAA is added on top of your normal Medicare Part B and Part D costs, and Social Security bases the 2026 amount on your 2024 tax return.
Simple example
If your 2024 MAGI was $150,000 , your 2026 Part B premium would be $405.80/month , which includes a $202.90 IRMAA surcharge , and your Part D IRMAA would be $37.50/month plus your plan’s premium.
Important note
If your income dropped because of a major life event such as widowhood, you may be able to request a lower IRMAA using an SSA appeal process and a life- changing event form.
