Your 2024 income
Line 11 of 2024 Form 1040 + line 2a (tax-exempt interest)
• 2026 IRMAA based on 2024 income (2-year lookback)
• 2026 Part B base premium: ~$185/month (CMS estimate)
• Part D surcharge is flat IRMAA add-on; your Part D base premium varies by plan
Monthly surcharge
$240.40
Annual surcharge
$2,885
Total monthly (incl. base)
$425.40
Surcharge breakdown
2026 IRMAA tiers — all brackets
| MAGI range (Single) | Part B | Part D |
|---|---|---|
| $0 – $109k | — | — |
| $109k – $137k | +$81.20 | +$14.50 |
| ▶ $137k – $171k | +$202.90 | +$37.50 |
| $171k – $205k | +$324.60 | +$60.40 |
| $205k – $500k | +$446.30 | +$83.30 |
| $500k+ | +$487.00 | +$91.00 |
Surcharges are per person per month, added on top of the standard premium.
What is IRMAA Calculator 2026?
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums when your income exceeds specific thresholds. For 2026, IRMAA is based on your 2024 Modified Adjusted Gross Income (MAGI). There are five tiers above the base threshold, and IRMAA works as a "cliff" — crossing a threshold by even $1 triggers the full surcharge for that tier, potentially adding $975–$7,000+ per year to your Medicare costs.
How to Use
- Enter your 2024 MAGI (Adjusted Gross Income + tax-exempt interest from your 2024 Form 1040).
- Select your 2024 filing status.
- Choose whether you have Medicare Part D drug coverage.
- If both spouses are on Medicare (MFJ), set coverage to 2 people.
- See your 2026 IRMAA tier, surcharge amounts, and whether you're close to a tier cliff.
Why Use This Tool?
Tips & Best Practices
- The 2-year lookback means your 2026 IRMAA is determined by your 2024 tax return filed in spring 2025
- Roth conversions in 2024 can push your MAGI over an IRMAA cliff — plan conversions to stay within a tier
- Qualified Charitable Distributions (QCDs) reduce your AGI and help avoid IRMAA for those 70½+
- If your income dropped significantly (retirement, job loss, divorce), file SSA-44 to appeal using more recent income
- Capital gains from selling a home, investments, or RSUs all count toward MAGI for IRMAA purposes
Frequently Asked Questions
What counts as MAGI for IRMAA?
MAGI for IRMAA = Adjusted Gross Income (AGI) + tax-exempt interest income. AGI includes wages, self-employment income, retirement distributions, Social Security benefits (the taxable portion), capital gains, dividends, rental income, and Roth conversions. Tax-exempt interest (from municipal bonds) is added back. MAGI for IRMAA does NOT include Roth distributions (since they are tax-free).
How does IRMAA affect Roth conversion planning?
Large Roth conversions increase your MAGI and can push you into a higher IRMAA tier two years later. For example, a $100,000 conversion in 2024 that pushes your MAGI from $100,000 to $200,000 (single) would move you from Tier 1 to Tier 4, adding $365.10/month in Part B surcharge alone. The key strategy: fill your current IRMAA tier but don't cross into the next one.
Can I appeal IRMAA?
Yes. If you had a Life Changing Event (retirement, divorce, reduced work hours, death of spouse) that reduced your income since the base year, you can appeal using SSA Form SSA-44. The SSA will use a more recent year's income. Life Changing Events include: marriage, divorce/annulment, death of spouse, work stoppage, work reduction, loss of income-producing property, loss of pension income, employer settlement.
What is the standard Medicare Part B premium for 2026?
The estimated 2026 standard Part B premium is approximately $185/month (the exact figure will be set by CMS). IRMAA surcharges are added on top: Tier 1 adds $81.20/month, reaching $266.20/month total. At the highest Tier 5, the total Part B premium is $672/month per enrollee.