{
  "version": "2026.1",
  "generated_by": "frontend/js/calc/irmaa.js getBrackets2026()/annualSurcharge() over frontend/js/calc/constants-2026.js (QCConstants2026.IRMAA_TIERS) — QuantCalc's canonical client-side tax-constants mirror",
  "source": "2026 CMS Medicare IRMAA tiers (Part B + Part D monthly surcharges)",
  "generated_at": "2026-07-21T05:23:46.675Z",
  "row_count": 10,
  "tier_count": 5,
  "filing_statuses": [
    "single",
    "mfj"
  ],
  "fields": [
    "filing_status",
    "tier",
    "magi_floor",
    "part_b_monthly",
    "part_d_monthly",
    "part_b_annual",
    "part_d_annual",
    "total_annual"
  ],
  "rows": [
    {
      "filing_status": "single",
      "tier": 1,
      "magi_floor": 109000,
      "part_b_monthly": 81.2,
      "part_d_monthly": 14.5,
      "part_b_annual": 974.4,
      "part_d_annual": 174,
      "total_annual": 1148.4
    },
    {
      "filing_status": "single",
      "tier": 2,
      "magi_floor": 137000,
      "part_b_monthly": 202.9,
      "part_d_monthly": 37.5,
      "part_b_annual": 2434.8,
      "part_d_annual": 450,
      "total_annual": 2884.8
    },
    {
      "filing_status": "single",
      "tier": 3,
      "magi_floor": 171000,
      "part_b_monthly": 324.6,
      "part_d_monthly": 60.4,
      "part_b_annual": 3895.2,
      "part_d_annual": 724.8,
      "total_annual": 4620
    },
    {
      "filing_status": "single",
      "tier": 4,
      "magi_floor": 205000,
      "part_b_monthly": 446.3,
      "part_d_monthly": 83.3,
      "part_b_annual": 5355.6,
      "part_d_annual": 999.6,
      "total_annual": 6355.2
    },
    {
      "filing_status": "single",
      "tier": 5,
      "magi_floor": 500000,
      "part_b_monthly": 487,
      "part_d_monthly": 91,
      "part_b_annual": 5844,
      "part_d_annual": 1092,
      "total_annual": 6936
    },
    {
      "filing_status": "mfj",
      "tier": 1,
      "magi_floor": 218000,
      "part_b_monthly": 81.2,
      "part_d_monthly": 14.5,
      "part_b_annual": 974.4,
      "part_d_annual": 174,
      "total_annual": 1148.4
    },
    {
      "filing_status": "mfj",
      "tier": 2,
      "magi_floor": 274000,
      "part_b_monthly": 202.9,
      "part_d_monthly": 37.5,
      "part_b_annual": 2434.8,
      "part_d_annual": 450,
      "total_annual": 2884.8
    },
    {
      "filing_status": "mfj",
      "tier": 3,
      "magi_floor": 342000,
      "part_b_monthly": 324.6,
      "part_d_monthly": 60.4,
      "part_b_annual": 3895.2,
      "part_d_annual": 724.8,
      "total_annual": 4620
    },
    {
      "filing_status": "mfj",
      "tier": 4,
      "magi_floor": 410000,
      "part_b_monthly": 446.3,
      "part_d_monthly": 83.3,
      "part_b_annual": 5355.6,
      "part_d_annual": 999.6,
      "total_annual": 6355.2
    },
    {
      "filing_status": "mfj",
      "tier": 5,
      "magi_floor": 750000,
      "part_b_monthly": 487,
      "part_d_monthly": 91,
      "part_b_annual": 5844,
      "part_d_annual": 1092,
      "total_annual": 6936
    }
  ]
}