Want the full rules behind these numbers - the two-year lookback, what counts in MAGI, the eight life-changing events that let you appeal, and the bracket-management strategies that actually work? Read the companion guide.
Read the IRMAA Guide →
Short Answer
IRMAA is a surcharge added to your Medicare Part B and Part D premiums when your income exceeds a threshold. For premium year 2026 the surcharge starts once modified adjusted gross income on your 2024 return exceeds $109,000 (single) or $218,000 (married filing jointly). It is a cliff, not a phase-in: one dollar over a threshold triggers the full surcharge for all twelve months. Crossing the first threshold costs $95.70 a month, or $1,148.40 for the year, per enrolled person. The steepest single step is $144.70 a month, or $1,736.40 a year. At the top tier a single beneficiary pays $689.90 a month for Part B instead of $202.90, plus $91.00 in Part D surcharge - about $6,936 a year in surcharge alone. A married couple who are both enrolled pay all of it twice.
Key Takeaways
- 2026 premiums are based on 2024 income. The two-year lookback means the money is usually long spent by the time the bill arrives.
- MAGI for IRMAA is narrow and specific: AGI (Form 1040 line 11) plus tax-exempt interest (line 2a). Municipal bond interest counts even though it is not taxable.
- IRMAA is a cliff. There is no marginal blending - exceeding a threshold by $1 costs the same as exceeding it by $20,000.
- The surcharge is charged per enrolled person. A married couple on the same joint income can pay it twice.
- Only eight life-changing events support an appeal on Form SSA-44, and SSA states the list is exclusive.
- A one-time income spike - a Roth conversion, a property sale, a large capital gain - is explicitly a non-qualifying event. It cannot be appealed even though it will not recur.
- Standard Part B for 2026 is $202.90 a month, up from $185.00 in 2025. Roughly 8 percent of beneficiaries pay IRMAA on top of it.
How This Calculation Works
IRMAA is not computed from a formula you can apply to your own income. It is a lookup against a statutory sliding-scale table published each autumn by CMS. This calculator applies the 2026 table and then does the arithmetic that the published table leaves out: your annual cost, your cost relative to a standard-premium beneficiary, and your distance to the next cliff. For the underlying rules, see our IRMAA Guide.
Step 1: Establish the Income Year Confirmed
Premiums for 2026 are set from the MAGI on your 2024 federal return. SSA uses the most recent data the IRS can supply, which is generally two years prior but never more than three; if no 2024 return is on file, 2023 is used instead. This is why IRMAA feels retroactive - the determination letter arrives in late 2025 describing income you earned in 2024.
Step 2: Compute MAGI Confirmed
Per SSA POMS HI 01101.010, MAGI for IRMAA is adjusted gross income from line 11 of Form 1040 plus tax-exempt interest income from line 2a. That is the whole definition. It is deliberately narrower than the MAGI used for the premium tax credit or Roth eligibility - no foreign earned income add-back, no student loan interest add-back. The one item that catches people is tax-exempt municipal bond interest, which is included in full.
Step 3: Find the Bracket Confirmed
The calculator places your MAGI in one of six tiers using the 2026 thresholds, selecting the single, joint, or married-filing-separately table based on your filing status. The married-filing-separately table is not a scaled version of the others: if you lived with your spouse at any time during the year, exceeding $109,000 jumps you straight to the second-highest tier, skipping the three intermediate steps entirely.
Step 4: Apply the Surcharges Confirmed
Each tier carries a Part B surcharge added to the $202.90 standard premium, and a separate Part D surcharge added to whatever your drug plan charges. Both are multiplied by the number of enrolled people, because IRMAA attaches to the individual beneficiary rather than to the tax return. Two spouses reading the same joint MAGI off the same Form 1040 each pay the full surcharge.
Step 5: Measure the Cliff Confirmed
The most useful output is the one CMS does not publish: how close you are to the next threshold, and what crossing it would cost. The calculator reports your remaining headroom in dollars and prices the next step for a full year. Because the surcharge applies to all twelve months regardless of by how much you crossed, this number is the entire basis for year-end income management - and it is why a December Roth conversion or capital gain deserves this calculation first.
Quick Facts
| Item | 2026 Figure | Authority |
|---|
| Standard Part B premium | $202.90/month | CMS fact sheet, Nov 14 2025 |
| Part B annual deductible | $283 | CMS fact sheet, Nov 14 2025 |
| IRMAA threshold (single / joint) | $109,000 / $218,000 | SSA POMS HI 01101.010 |
| Income year used for 2026 premiums | 2024 (or 2023 if unavailable) | SSA POMS HI 01101.010 |
| MAGI definition | Form 1040 line 11 + line 2a | SSA POMS HI 01101.010 |
| First-tier surcharge (Part B + Part D) | $81.20 + $14.50 = $95.70/month | SSA POMS HI 01101.020 |
| Top-tier surcharge (Part B + Part D) | $487.00 + $91.00 = $578.00/month | SSA POMS HI 01101.020 |
| Top-tier total Part B premium | $689.90/month | CMS fact sheet, Nov 14 2025 |
| Largest single bracket step | $144.70/month ($1,736.40/year) | Derived from the 2026 table |
| Share of beneficiaries paying IRMAA | About 8 percent | CMS fact sheet, Nov 14 2025 |
| Qualifying life-changing events | 8 (exclusive list) | SSA POMS HI 01120.005 |
| Appeal form | Form SSA-44 | SSA |
2026 IRMAA Brackets in Full
Premium year 2026, based on MAGI reported on the 2024 return. The Part D column is a surcharge added to your plan's own premium.
Single, head of household, or qualifying surviving spouse
| 2024 MAGI | Part B total | Part B surcharge | Part D surcharge |
|---|
| $109,000 or less | $202.90 | None | None |
| Over $109,000 to $137,000 | $284.10 | $81.20 | $14.50 |
| Over $137,000 to $171,000 | $405.80 | $202.90 | $37.50 |
| Over $171,000 to $205,000 | $527.50 | $324.60 | $60.40 |
| Over $205,000 to under $500,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $689.90 | $487.00 | $91.00 |
Married filing jointly
| 2024 MAGI | Part B total | Part B surcharge | Part D surcharge |
|---|
| $218,000 or less | $202.90 | None | None |
| Over $218,000 to $274,000 | $284.10 | $81.20 | $14.50 |
| Over $274,000 to $342,000 | $405.80 | $202.90 | $37.50 |
| Over $342,000 to $410,000 | $527.50 | $324.60 | $60.40 |
| Over $410,000 to under $750,000 | $649.20 | $446.30 | $83.30 |
| $750,000 or more | $689.90 | $487.00 | $91.00 |
Married filing separately, lived with spouse during the year
| 2024 MAGI | Part B total | Part B surcharge | Part D surcharge |
|---|
| $109,000 or less | $202.90 | None | None |
| Over $109,000 to under $391,000 | $649.20 | $446.30 | $83.30 |
| $391,000 or more | $689.90 | $487.00 | $91.00 |
Note: the married-filing-separately table has only three rows. There is no gentle on-ramp - a separated filer who lived with their spouse and reports $109,001 pays the same $649.20 as a joint filer reporting $700,000. Filing separately to manage IRMAA almost always backfires for this reason.
Real-World Examples
Example 1 - The $1 cliff. Single filer, 2024 MAGI of $109,001, Part B and Part D
MAGI over the first threshold by$1
Part B surcharge$81.20/mo
Part D surcharge$14.50/mo
Total surcharge$95.70/mo
Annual cost of that $1$1,148.40
One dollar of extra income costs $1,148.40. This is the single most important fact about IRMAA and the reason year-end income management matters more here than in almost any other area of the tax code. Had this filer's MAGI been $109,000 exactly, they would owe nothing.
Example 2 - Roth conversion backfire. Married filing jointly, both on Medicare, MAGI pushed from $265,000 to $280,000
MAGI before conversion (tier 1)$265,000
MAGI after $15,000 conversion (tier 2)$280,000
Added surcharge per person$144.70/mo
Two enrolled spouses$289.40/mo
Extra Medicare cost for 2026$3,472.80
The conversion crossed the $274,000 line by $6,000. That $6,000 of excess triggered $3,472.80 in additional premiums on top of the income tax on the conversion itself - an effective marginal cost far above the stated bracket. Converting $9,000 instead of $15,000 would have kept them under the line and cost nothing extra. And because a conversion is a voluntary one-time event, Form SSA-44 offers no relief.
Example 3 - Retirement in the lookback year. Single filer, 2024 MAGI of $150,000 from final working year, now retired on $45,000
2026 tier from 2024 MAGITier 2
Part B premium$405.80/mo
Part D surcharge$37.50/mo
Annual surcharge billed$2,884.80
After a granted SSA-44 (work stoppage)$0
Here the appeal works. Work stoppage is one of the eight qualifying life-changing events, so this retiree can file Form SSA-44, ask SSA to use the current year's estimated income instead of 2024, and eliminate the surcharge entirely - a $2,884.80 swing from one form. The contrast with Example 2 is the whole point: it is the reason income fell, not the size of the drop, that determines whether relief exists.
Practitioner Insight (LMN Tax Inc.)
LMN Tax Inc. - Client Pattern
IRMAA is the surcharge nobody budgets for, because the bill arrives two years after the decision that caused it. The pattern we see most often is a client who did everything right on paper - harvested gains in a strong market, converted a chunk of an IRA to a Roth, sold a rental - and then calls in November of the following year holding an SSA determination letter they do not understand. By then nothing can be done. The two habits that prevent it are simple. First, treat IRMAA as part of the marginal rate on every discretionary income decision made after age 63, not after 65: because of the lookback, the income that sets your first Medicare premium is earned two years before you enroll. Second, in December, pull the year-to-date MAGI and compare it against the next threshold before executing any optional transaction; the calculator above gives that headroom number directly. We also correct one misconception constantly - people assume a bad year can be appealed. It cannot. Form SSA-44 covers eight specific life events, and SSA is explicit that the list is exclusive. Retiring qualifies. Selling a property does not, no matter how obviously non-recurring it was.
When This Estimate May Not Apply
- SSA used a different year: if your 2024 return was not on file when the determination was made, SSA uses 2023 MAGI instead. The tier can differ from what this calculator shows if you enter 2024 figures.
- An amended return or late filing: if the IRS later supplies corrected data, SSA revises the determination. A superseded or amended 2024 return can change the tier after the fact, in either direction.
- A granted life-changing-event request: once SSA-44 relief is approved, your premium is based on an estimate of current-year income rather than the 2024 return, so the table lookup here no longer describes your bill.
- Part D plan premiums and late-enrollment penalties: this tool models the IRMAA surcharge only. Your plan's own premium and any Part D late-enrollment penalty are separate charges and vary by plan.
- Immunosuppressive-drug-only Part B coverage: beneficiaries whose Medicare ended 36 months after a kidney transplant and who elected continued Part B coverage for immunosuppressive drugs use a different and lower premium schedule ($121.60 standard for 2026), not the full Part B table used here.
- Medicare Advantage reduction: some Advantage plans reduce the Part B premium as a plan benefit. That reduction is applied after IRMAA and is not modeled.
- Employer or state assistance: Medicare Savings Programs, retiree health plans, and state pharmaceutical assistance programs can pay part or all of a premium, none of which is reflected here.
- Future premium years: the thresholds are inflation-adjusted annually and the standard premium changes each year. This page is premium year 2026 only; 2027 amounts are announced by CMS around November 2026.
Frequently Asked Questions
What is IRMAA?
IRMAA stands for income-related monthly adjustment amount. It is a surcharge added to the standard Medicare Part B and Part D premiums for beneficiaries whose income exceeds a threshold. For 2026 the threshold is $109,000 for single filers and $218,000 for married filing jointly. IRMAA is authorized by sections 1839(i) and 1860D-13(i) of the Social Security Act and affects roughly 8 percent of people with Medicare. It is not a tax on income; it is a reduction in the government subsidy of your premium, collected as a higher premium.
What year of income determines my 2026 IRMAA?
Your 2026 Medicare premiums are based on the modified adjusted gross income reported on your 2024 federal tax return, which you filed in 2025. Social Security uses the most recent tax data the IRS can provide, which is generally two years prior but never more than three years prior. If a 2024 return is not available, SSA uses 2023. This two-year lookback is why a one-time income event today raises your premiums two years from now, long after the money is spent.
How is MAGI calculated for IRMAA?
For IRMAA purposes MAGI is adjusted gross income from line 11 of Form 1040 plus tax-exempt interest income from line 2a. That is the entire definition per SSA POMS HI 01101.010. It is a narrower calculation than the MAGI used for the premium tax credit or for Roth IRA eligibility, and notably it does not add back foreign earned income exclusions or student loan interest. Municipal bond interest counts even though it is not taxable, which surprises many retirees who bought munis specifically for their tax treatment. Our
MAGI guide covers the competing definitions.
Is IRMAA a cliff or a phase-in?
IRMAA is a hard cliff. There is no phase-in and no marginal blending. If your MAGI exceeds a bracket threshold by one dollar, you pay the entire surcharge for that bracket for all twelve months of the year. For 2026, crossing from the standard tier into the first IRMAA tier costs $95.70 per month, or $1,148.40 for the year, per enrolled person. Crossing from tier one into tier two costs an additional $144.70 per month, or $1,736.40 for the year. A married couple who are both on Medicare pay the surcharge twice, so a single dollar of extra income can cost a couple more than $3,400.
Can I appeal my IRMAA determination?
You can request a new initial determination using Form SSA-44 only if you experienced one of eight specific life-changing events: death of a spouse, marriage, divorce or annulment, work reduction, work stoppage, loss of income-producing property, loss of an employer pension, or receipt of a settlement payment from a current or former employer. SSA states that this list is exclusive. Critically, a one-time income spike is not a life-changing event. A large Roth conversion, a property sale, or a capital gain that inflated your MAGI cannot be appealed, even though it will not recur.
Does a Roth conversion increase my Medicare premiums?
Yes, and it is one of the most expensive planning mistakes in retirement. A Roth conversion increases adjusted gross income in the year of the conversion, which increases MAGI, which can push you into a higher IRMAA bracket two years later. Because a conversion is a voluntary one-time event, it is explicitly a non-qualifying event for appeal purposes, so you cannot file Form SSA-44 to undo the consequence. The correct approach is to model the IRMAA cost as part of the conversion decision before you convert, using our
Roth Conversion Tax Calculator alongside this one, and to size the conversion so it lands just below a bracket threshold.
Does IRMAA apply to Medicare Advantage plans?
Yes. Enrolling in a Medicare Advantage plan does not exempt you from IRMAA. You must remain enrolled in Part B and keep paying the Part B premium including any surcharge to stay in an Advantage plan. If your Advantage plan includes drug coverage, the Part D IRMAA applies as well and is paid to Medicare rather than to the plan, even when your plan premium itself is zero.
How is IRMAA paid?
If you receive Social Security benefits, both the Part B premium and any Part B and Part D surcharges are deducted directly from your monthly benefit check. If you are not yet collecting Social Security, Medicare bills you directly for Part B, and the Part D surcharge is billed separately by Medicare rather than added to what you pay your drug plan. Roughly two-thirds of beneficiaries pay their Part D plan premium directly to the plan while the IRMAA portion still goes to the government.
What To Do Next
Next Step
Run your 2024 MAGI through the calculator and read one number in particular: the headroom to the next bracket. That is the amount of additional income you can recognize this year without triggering the next surcharge - and it is the number that should govern every discretionary transaction between now and December 31.
If you are still working or approaching 65, remember the lookback. The income that sets your first Medicare premium is earned two years before you enroll, so bracket planning starts at age 63, not 65.
If your income dropped because of one of the eight qualifying life-changing events - most commonly retirement or the death of a spouse - file Form SSA-44 rather than accepting the determination. Relief is based on your estimated current-year income and can eliminate the surcharge entirely.
If you are weighing a Roth conversion, price the IRMAA consequence before converting with our Roth Conversion Tax Calculator. Sizing the conversion to land just under a threshold is usually worth more than the marginal tax saving of converting slightly more.
If required minimum distributions are what is pushing your MAGI up, check whether a qualified charitable distribution can reduce it, since a QCD satisfies the RMD without adding to AGI. Start with the RMD Calculator.
For the full statutory background - the lookback, the MAGI definition, the appeal process, and bracket-management strategy - read our IRMAA Guide.
Disclaimer: This calculator provides estimates for educational purposes only and does not constitute tax, legal, medical, or benefits advice. Amounts follow the premium year 2026 tables published by CMS on November 14, 2025 and reproduced in SSA POMS HI 01101.020. Your actual determination is made by the Social Security Administration from data supplied by the IRS and may use a different tax year than the one you enter. Part D plan premiums, late-enrollment penalties, Medicare Advantage premiums and reductions, Medicare Savings Programs, and state pharmaceutical assistance are not modeled. If you believe your determination is wrong or you have experienced a qualifying life-changing event, contact SSA directly and consider filing Form SSA-44.