How Retirement Affects Your 2026 IRMAA Brackets Retiring before or during 2024 can significantly impact your 2026 IRMAA brackets since the Social Security Administration (SSA) uses your tax return from two years prior to determine Medicare premium surcharges. Many retirees experience a sharp drop in income after leaving the workforce, which could lower or eliminate IRMAA surcharges. ... https://www.federalpensionadvisors.com/post/2025-irmaa-brackets