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.
Disclaimer
This tool provides estimates for educational purposes only and is not tax or financial advice. IRMAA thresholds are projected 2026 figures — CMS announces final amounts each fall. Consult a qualified tax professional or Medicare specialist before making decisions.
How this is calculated
IRMAA surcharges are determined by the Social Security Administration based on your MAGI from 2 years prior, under IRC § 1838:
- Your 2026 IRMAA is based on your 2024 MAGI (AGI + tax-exempt interest), as reported on your 2024 Form 1040.
- The SSA matches your MAGI to one of 6 tiers (0 = standard, 1–5 = surcharge tiers) based on filing status thresholds.
- Part B surcharge = tier-specific monthly amount × number of people on Medicare.
- Part D surcharge = tier-specific monthly amount × number of people on Medicare (if you have Part D coverage).
- Annual surcharge = (Part B + Part D monthly surcharge) × 12.
- Married Filing Separately (MFS) above $109,000 jumps directly to Tier 5 — the highest surcharge.
Sources
Reviewed against 2026 projected figures · Last updated June 2026
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, as established by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA). For 2026, IRMAA is based on your 2024 Modified Adjusted Gross Income (MAGI) — the IRS uses a 2-year lookback under IRC § 1838. There are five surcharge tiers above the base threshold. IRMAA works as a "cliff" — crossing a threshold by even $1 triggers the full surcharge for that tier. For a single filer, Tier 1 starts at $109,000 MAGI and adds $81.20/month to Part B plus $14.50/month to Part D. At the highest Tier 5 ($500,000+ single), the combined surcharge reaches $578/month or $6,936/year per person. This calculator shows your exact 2026 IRMAA tier, surcharge amounts, and warns when you are close to a tier cliff. It also supports the Married Filing Separately trap, where income above $109,000 jumps directly to Tier 5.
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.
What does this calculator not cover?
This calculator estimates IRMAA surcharges based on 2026 projected thresholds. It does not cover: the Income-Related Monthly Adjustment Amount for Medicare Part C (Medicare Advantage), state-level Medicare surcharges, the impact of employer-sponsored health coverage on IRMAA, the Medicare Part D base premium (which varies by plan), or the interaction with Medicaid. The 2026 Part B base premium of $185 is an estimate — CMS announces the final figure each fall. This is an educational tool — consult a Medicare specialist for your specific situation.
Real-world Examples
Single filer with $140,000 MAGI — Tier 2 IRMAA
A 72-year-old single retiree with $140,000 MAGI from Social Security, pension, and investment income calculates their IRMAA surcharge.
2024 MAGI: $140,000 Filing status: Single Part D coverage: Yes People on Medicare: 1 IRMAA tier determination: $109,000 < $140,000 < $171,000 → Tier 2 Part B surcharge: $202.90/month Part D surcharge: $37.50/month
Monthly IRMAA surcharge: $240.40 Annual IRMAA surcharge: $2,885 Total monthly Part B: $185 + $202.90 = $387.90 Total monthly (B + D): $387.90 + $37.50 + Part D base Cliff warning: $171,000 − $140,000 = $31,000 below next tier — safe for now. Strategy: A Roth conversion that keeps MAGI below $171,000 avoids Tier 3 ($324.60/mo Part B).
Related Tools
Data sources: IRMAA thresholds: IRC § 1838, as adjusted annually by CMS. 2026 Part B base premium: CMS projection (~$185/month). IRMAA tier amounts: SSA Medicare Premiums page. MFS trap: IRC § 1838(c). Appeal process: SSA Form SSA-44. This calculator is maintained by Zhisan. Last reviewed 2026. This tool is for informational and educational purposes only and does not constitute tax or Medicare advice. Consult a qualified professional for advice specific to your situation.
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