How to use the IRMAA calculator
- 1 Choose the filing status on your tax return from two years ago.
- 2 Enter the modified AGI from that return.
- 3 Choose how many people are on Medicare in your household.
- 4 Choose whether to include Part D, then read your premium, tier and yearly cost.
Worked example
A single person with a 2024 MAGI of $120,000, with Part D. That is above $109,000 but not above $137,000, so it is tier 1: a Part B premium of $284.10 a month ($202.90 + $81.20) plus a $14.50 Part D surcharge. The total is $298.60 a month, or $3,583.20 a year, of which $1,148.40 is IRMAA. Cutting MAGI by $11,000 would remove it.
Keeping Medicare premiums down
- Remember the two-year lookback: 2026 premiums use 2024 income.
- Watch the cliffs: $1 over a threshold costs the full tier.
- Use qualified charitable distributions from an IRA after 70½.
- File Form SSA-44 if your income fell after retiring.
Plan conversions with the Roth Conversion Calculator, withdrawals with the RMD Calculator, and benefits with the Social Security Calculator.
Features
2026 CMS tiers
All six Part B and Part D tiers for single, joint and married-separate filers.
Household total
Monthly and yearly premiums for one or two people on Medicare.
Distance to the next tier
How much more income you can have, or how much less you need, to change tier.
When to use it
Planning a Roth conversion
Conversions raise MAGI two years later. Check the tax with the Roth Conversion Calculator.
Retirement income
Plan withdrawals that stay under a tier. See required amounts with the RMD Calculator.
Claiming Social Security
Benefits count toward MAGI. Estimate yours with the Social Security Calculator.
Selling a home or shares
A one-time gain can trigger IRMAA. Check the tax with the Capital Gains Tax Calculator.
Related Savings and Investing tasks
Frequently asked questions
What is IRMAA?
The income-related monthly adjustment amount: an extra charge on Medicare Part B and Part D premiums for people with higher incomes. About 8% of people on Medicare pay it.
What are the 2026 IRMAA brackets?
For single filers, the standard $202.90 Part B premium applies up to $109,000 of MAGI. Above that, premiums are $284.10, $405.80, $527.50, $649.20 and $689.90 a month at $137,000, $171,000, $205,000 and $500,000. Joint filers' thresholds are double, up to $750,000.
Which year's income is used?
Medicare uses the MAGI from your tax return two years earlier. Your 2026 premiums are based on your 2024 return.
What counts as MAGI for IRMAA?
Your adjusted gross income plus tax-exempt interest. Social Security benefits that are taxable, IRA withdrawals, Roth conversions and capital gains all count.
What is the Part D IRMAA?
A separate surcharge paid to Medicare on top of your drug plan premium: from $14.50 to $91.00 a month in 2026, using the same income tiers as Part B.
Is IRMAA charged per person?
Yes. Each person on Medicare pays their own premium. A married couple both on Medicare in a high tier pays the surcharge twice.
Can I appeal IRMAA?
Yes, if your income dropped because of a life-changing event such as retirement, marriage, divorce or the death of a spouse. File Form SSA-44 with Social Security to use a more recent year's income.
How can I avoid IRMAA?
Keep MAGI under a tier: spread Roth conversions over several years, use Roth money for spending, give to charity directly from an IRA (a qualified charitable distribution) and plan large gains carefully.
Is being $1 over a threshold costly?
Yes. IRMAA tiers are cliffs: one dollar over a threshold puts you in the higher tier for the whole year.
When are the 2027 amounts announced?
CMS usually announces the next year's premiums and IRMAA brackets in the autumn, often in November. The calculator is updated when they are published.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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