Medicare IRMAA Calculator (2026)
Calculate your 2026 Medicare Part B and Part D IRMAA surcharges based on your 2024 MAGI. Updated with official 2026 CMS brackets.
Last updated: 2026-04-19
Understanding Medicare IRMAA
Most people on Medicare pay the standard Part B premium — $202.90/month in 2026. But if your income exceeds a threshold, the Social Security Administration adds an Income-Related Monthly Adjustment Amount (IRMAA) surcharge. There are five IRMAA tiers above standard, and the highest pays $689.90/month for Part B alone — over 3x the standard rate. Part D (prescription drug coverage) has its own IRMAA add-on at the same income tiers, ranging from $14.50 to $91.00 per month.
The Two-Year Lookback That Surprises Retirees
IRMAA uses your MAGI from two years prior. So your 2026 IRMAA is based on your 2024 tax return. This catches people in the year they retire: their final working-year income (often elevated by a bonus, stock vesting, or accumulated PTO payout) determines their first two years of Medicare premiums. It also catches people who do large Roth conversions or sell appreciated assets without realizing the IRMAA impact will arrive 24 months later.
How This Calculator Works
Enter your filing status and 2024 MAGI. The calculator looks up which 2026 IRMAA tier your income falls into using the official CMS brackets, then shows your total Part B premium, your Part D add-on (note: Part D base premium varies by plan and isn't included here), and your total annual cost. If you're a couple where both spouses are on Medicare, the surcharge applies to each separately, so we include a multiplier for that.
Strategies to Reduce IRMAA
The single biggest planning opportunity: do Roth conversions before age 63, since age-65 Medicare uses your age-63 income. Spread large capital gains over multiple years instead of one. Use Qualified Charitable Distributions (QCDs) from your IRA — they satisfy your RMD without counting as MAGI. If your income drops due to a qualifying life event (retirement, death of spouse, loss of pension, divorce), file Form SSA-44 to request a redetermination using current income. The IRS doesn't notify you about IRMAA strategy — proactive planning is the only defense.
2026 IRMAA Brackets Reference
| Single MAGI | Joint MAGI | Part B | Part D Add-On |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0.00 |
| ≤ $137,000 | ≤ $274,000 | $284.10 | $14.50 |
| ≤ $171,000 | ≤ $342,000 | $405.80 | $37.50 |
| ≤ $205,000 | ≤ $410,000 | $527.50 | $60.40 |
| ≤ $500,000 | ≤ $750,000 | $649.20 | $83.30 |
| > $500,000 | > $750,000 | $689.90 | $91.00 |
Frequently Asked Questions
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It's an extra surcharge that higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums. The Social Security Administration determines IRMAA based on your Modified Adjusted Gross Income (MAGI) from your tax return two years prior — so 2026 IRMAA is based on your 2024 MAGI.
What counts as MAGI for IRMAA?
For IRMAA purposes, MAGI is your Adjusted Gross Income (Form 1040 line 11) plus tax-exempt interest (line 2a). It includes wages, interest, dividends, capital gains, IRA/401(k) distributions, taxable Social Security, and rental income. Roth withdrawals and HSA distributions are excluded. One large capital gain or Roth conversion can push you into a higher IRMAA tier two years later.
How much is the 2026 standard Part B premium?
For 2026, the standard Part B premium is $202.90 per month. IRMAA surcharges add to this for higher earners — the highest tier pays $689.90/month for Part B alone, more than 3x the standard rate.
Can I appeal an IRMAA determination?
Yes. If your income has decreased due to a 'life-changing event' (retirement, marriage, divorce, death of spouse, loss of pension, etc.), you can file Form SSA-44 to request a redetermination using more recent income. The SSA does not automatically update — you must request it. Approvals are routine for clear-cut life events.
How can I avoid IRMAA?
Strategies include: doing Roth conversions in lower-income years before age 63 (the lookback year that determines age-65 IRMAA), spreading large capital gains across years, using Qualified Charitable Distributions to reduce RMD income, harvesting losses to offset gains, and being mindful of one-time income spikes (home sale, inheritance distributions). Even being $1 over a threshold pushes you into the next tier.