Will delayed RMDs or higher RMD ages change income-related monthly adjustment amount (IRMAA) surcharges for Medicare Part B and D in 2026?
Executive summary
Delayed required minimum distributions (RMDs or raising the statutory RMD age do not automatically change Medicare Part B or D IRMAA surcharges for 2026 — IRMAA for 2026 is locked to taxpayers’ 2024 modified adjusted gross income (MAGI) and will reflect delayed RMDs only if those delays already reduced reported 2024 MAGI (SSA/CMS two‑year lookback) [1] [2]. Legislative or rule changes that raise RMD ages after 2024 won’t retroactively alter 2026 IRMAA amounts unless they changed what was included on a taxpayer’s 2024 return [3] [4].**
1. How IRMAA is calculated and why the two‑year lookback matters
The Social Security Administration bases IRMAA for Medicare Parts B and D on modified adjusted gross income reported two years earlier — meaning 2026 IRMAA is determined from MAGI on taxpayers’ 2024 tax returns [1] [2] [5]. That two‑year lookback is central: whatever income (including RMDs) shows up on the 2024 return determines whether a beneficiary pays the 2026 surcharge, and the SSA notifies enrollees of any surcharge based on that historical data [2] [4].
2. Delaying RMDs can lower IRMAA only if it changed 2024 MAGI
If a taxpayer legally delayed taking an RMD so that the distribution did not appear on the 2024 return, that lower MAGI could keep them under an IRMAA threshold and reduce or avoid the 2026 surcharge; planning tools such as Qualified Longevity Annuity Contracts (QLACs) or Qualified Charitable Distributions (QCDs) are explicitly cited as ways to remove or shift taxable dollars from MAGI and thereby influence IRMAA calculations [1] [6] [7]. Conversely, strategies that increase taxable income in the lookback year — for example large Roth conversions or lump‑sum RMDs — can push taxpayers across IRMAA cliffs and trigger much higher 2026 premiums [8] [9].
3. Raising the statutory RMD age does not retroactively change IRMAA for 2026
A change in law that increases the RMD age enacted after the 2024 tax year cannot retroactively rewrite a filed 2024 return; therefore such a change would not alter 2026 IRMAA unless it was in force before the 2024 tax year and actually prevented distributions that would otherwise have been included in 2024 MAGI [3] [4]. In short, timing and effective date matter: future RMD‑age reforms can affect IRMAA in future years, but not the 2026 determinations already tied to 2024 tax data [1] [3].
4. The practical cliff effect and why small timing shifts matter
IRMAA’s brackets are narrow and indexed modestly, meaning modest investment gains, one‑time capital gains, or an RMD that lands in the wrong tax year can push someone over a threshold and sharply increase Part B and Part D premiums — the so‑called “cliff” effect described across reporting [9] [6]. Advisors therefore emphasize year‑end coordination: delaying or advancing distributions, using QCDs, staggering Roth conversions, or employing QLACs can materially change MAGI in the lookback year and therefore the IRMAA outcome [10] [7].
5. Appeals, life‑changing events, and limits to retroactive fixes
If income used for an IRMAA determination falls because of a qualifying life‑changing event, beneficiaries can request a reconsideration from SSA; otherwise the IRMAA calculation is automatic and based on IRS data [4] [2]. That appeals route is narrow and does not serve as a general remedy for ordinary planning decisions — it’s intended for genuine income‑reducing events after the tax year used for IRMAA [4].
Bottom line
For 2026 specifically, IRMAA surcharges will reflect whatever MAGI was reported on 2024 tax returns; delaying RMDs or having a higher RMD age only affects 2026 IRMAA if those measures actually changed what was reported in 2024. Legislative increases to RMD ages enacted after 2024 cannot retroactively alter the 2026 IRMAA determinations; however, the same strategies (QLACs, QCDs, timing Roth conversions) are legitimate ways to manage MAGI for future IRMAA years [1] [6] [7] [3].