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Medicare IRMAA Calculator

Estimate the income-related surcharges (IRMAA) on your Medicare Part B and Part D premiums. Enter the income from your tax return two years before the premium year to see your bracket, monthly premiums, yearly extra cost and how close you are to the next cliff.

Last updated:

Premium year and filing status
Income from the tax return two years earlier
$

Form 1040 line 11

$

Form 1040 line 2a

Coverage

Only used for married filing jointly

$/ month

Per person; for the total cost only

Enter your values to see the result.
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How to use the Medicare IRMAA Calculator

  1. Pick the premium year; the calculator tells you which tax year's income it uses.
  2. Choose your filing status on that tax return.
  3. Enter AGI and tax-exempt interest from that return (lines 11 and 2a of Form 1040).
  4. Choose how many people are on Medicare and your Part D plan premium.
  5. Press Calculate IRMAA to see your premiums, yearly surcharge and distance to the next bracket.

2026 IRMAA brackets and premiums

Single (2024 MAGI)Joint (2024 MAGI)Part B / monthPart D IRMAA / month
$109,000 or less$218,000 or less$202.90$0
$109,001 – $137,000$218,001 – $274,000$284.10$14.50
$137,001 – $171,000$274,001 – $342,000$405.80$37.50
$171,001 – $205,000$342,001 – $410,000$527.50$60.40
$205,001 – $499,999$410,001 – $749,999$649.20$83.30
$500,000 or more$750,000 or more$689.90$91.00

Married filing separately and living with your spouse at any time in the year: $109,000 or less pays the standard premium, over $109,000 and under $391,000 pays $649.20 (Part D +$83.30), and $391,000 or more pays $689.90 (Part D +$91.00). Source: CMS 2026 Medicare Parts B and D premium announcement. Thresholds are indexed to inflation each year.

How the calculation works

  • MAGI = adjusted gross income + tax-exempt interest, from the return two years before the premium year.
  • The MAGI and filing status place you in one of six levels. Each level is a flat monthly amount, not a percentage of income.
  • Yearly IRMAA = (Part B premium − standard premium + Part D surcharge) × 12, for each person on Medicare.

Example: a couple with $230,000 of 2024 MAGI is in the second joint tier. Each pays $284.10 for Part B (an $81.20 surcharge) plus $14.50 extra for Part D, so IRMAA costs them ($81.20 + $14.50) × 12 × 2 = $2,296.80 in 2026.

Ways to manage IRMAA

  • Plan Roth conversions and large capital gains so they land in years before age 63, since income at 63 sets premiums at 65.
  • Use qualified charitable distributions from an IRA (age 70½+), which are excluded from AGI.
  • Keep an eye on the cliffs: staying $1 under a threshold avoids the next level for the whole year.
  • Roth IRA withdrawals and HSA withdrawals for medical costs do not count toward MAGI; municipal bond interest does.

Frequently asked questions

What is IRMAA?

IRMAA (income-related monthly adjustment amount) is an extra charge added to Medicare Part B and Part D premiums for people whose modified adjusted gross income is above a set threshold. Social Security determines it each year from IRS data and deducts it from benefits or bills you directly.

What income is used for IRMAA?

Medicare uses modified adjusted gross income (MAGI): your adjusted gross income plus tax-exempt interest, from the tax return filed two years earlier. 2026 premiums are based on 2024 income and 2025 premiums on 2023 income.

What are the 2026 IRMAA brackets?

For 2026 the surcharge starts above $109,000 of MAGI for single filers and $218,000 for joint filers. The standard Part B premium is $202.90 a month, rising to $284.10, $405.80, $527.50, $649.20 and $689.90 in the five IRMAA tiers, with Part D surcharges from $14.50 to $91.00 a month.

Is IRMAA a cliff?

Yes. IRMAA is not phased in: going $1 over a threshold puts you in the higher bracket for the whole year. That is why it pays to check the room left before a Roth conversion, a large IRA withdrawal or selling an investment with a big gain.

Can I appeal IRMAA if my income has dropped?

Yes. If your income fell because of a life-changing event such as retirement, reduced work hours, marriage, divorce, death of a spouse or loss of pension, you can file Form SSA-44 to ask Social Security to use a more recent year's income. You can also request a reconsideration if the IRS data was wrong.

Do both spouses pay IRMAA?

Each person on Medicare pays their own premium. For a married couple filing jointly, the joint MAGI sets the bracket and each spouse enrolled in Medicare pays the same surcharge, so the household cost doubles.

Does IRMAA apply to Medicare Advantage?

Yes. You still pay the Part B premium (including any IRMAA) when you have a Medicare Advantage plan, and the Part D IRMAA applies if your plan includes drug coverage.

Are all the tools on FreeToolCabin tested for quality and accuracy?

Yes! Every tool on our site undergoes automated Q/A testing in real browser environments to ensure high precision, correct output, and zero errors. If you happen to spot a bug or have a suggestion, please contact us at [email protected] and our team will review it right away.

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