IRMAA After a Spouse Dies: Which Brackets Apply

Full analysis

IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to Medicare Part B and Part D premiums for higher-income enrollees, calculated using your tax return from two years prior. Jim Saulnier explains that whichever filing status you used in the income year being looked back at — married filing jointly, single, etc. — is the status applied to the IRMAA brackets in the year the surcharge is assessed. So if a spouse dies in 2026 and you filed jointly that year, Medicare will by default apply the married-filing-jointly IRMAA brackets in 2028, even though you are now single.

However, losing a spouse is a qualifying life-changing event that allows you to file Form SSA-44 with the Social Security Administration to request a redetermination. Using that form, you can ask Medicare to use your current year's income and filing status instead of the two-year lookback — which could significantly lower your surcharge if your income has dropped. Similarly, remarrying later would be another qualifying event, allowing a new SSA-44 request to shift back to married-filing-jointly brackets.