Medicare IRMAA Calculator 2026
Enter your 2024 MAGI and filing status. The calculator shows your 2026 IRMAA bracket, monthly Part B and Part D surcharges, and your annual cost above base Medicare premiums — plus what to do about it.
2026 IRMAA bracket table — single and married filers
The 2026 thresholds are based on your 2024 MAGI. Both spouses in a married couple pay IRMAA independently on the same joint MAGI.
| 2024 MAGI — Single | 2024 MAGI — MFJ | Part B/mo | Part D surcharge/mo | Annual extra |
|---|---|---|---|---|
| ≤$109,000 | ≤$218,000 | $202.90 | $0 | $0 |
| Tier 1 $109,001–$137,000 | Tier 1 $218,001–$274,000 | $284.10 | +$14.50 | +$1,148/yr |
| Tier 2 $137,001–$171,000 | Tier 2 $274,001–$342,000 | $405.80 | +$37.50 | +$2,885/yr |
| Tier 3 $171,001–$205,000 | Tier 3 $342,001–$410,000 | $527.50 | +$60.40 | +$4,620/yr |
| Tier 4 $205,001–$499,999 | Tier 4 $410,001–$749,999 | $649.20 | +$83.30 | +$6,355/yr |
| Tier 5 ≥$500,000 | Tier 5 ≥$750,000 | $689.90 | +$91.00 | +$6,936/yr |
Annual extra = (Part B surcharge + Part D surcharge) × 12, per person. Married filing separately: above $109,000 → immediately Tier 4 ($649.20/mo); above $391,000 → Tier 5. No Tiers 1–3 for MFS filers. Values verified against SSA POMS HI 01101.020 and CMS 2026 Fact Sheet.1
What your bracket means — and what to do next
The right response depends on why your MAGI was high in 2024. Not all income events are repeatable, and not all IRMAA is reducible. Here's how to think about it:
If your 2024 income spike was one-time
Retirement, business sale, Roth conversion, large capital gain, deferred compensation payout — any single event that won't recur. File SSA Form SSA-44 if the event qualifies as a life-changing event. If you simply had a high-income year with no qualifying event, your 2027 premiums (based on 2025 MAGI) may be lower. See: IRMAA appeal guide and SSA-44 walkthrough.
If your income is recurring
Pension, Social Security, RMDs, rental income, dividends — income that returns every year. IRMAA is likely a permanent feature of your retirement unless you take structural steps. The main levers are qualified charitable distributions (QCDs) to replace taxable IRA withdrawals, calibrated withdrawal sequencing to stay below bracket cliffs, and Roth conversions done in prior years to reduce future RMD burden. See: 7 IRMAA reduction strategies.
If you're not on Medicare yet
This is the highest-value planning window. Roth conversions before age 63 reduce future RMDs and IRMAA MAGI. The two-year look-back means decisions made at ages 62–64 directly set your premiums on day one of Medicare. A $25,000 additional Roth conversion today can save $1,148+/year permanently. See: Roth conversion and IRMAA timing.
Frequently asked questions
- What income counts as MAGI for IRMAA?
- MAGI for IRMAA equals your AGI plus tax-exempt interest. This includes wages, self-employment income, RMDs, pension income, Social Security (up to 85%), capital gains at any rate (0% gains still count), Roth conversions, rental income, and muni bond interest — even though muni interest is federally tax-exempt. Roth IRA distributions are excluded. Full breakdown: What counts as MAGI for IRMAA.
- Does IRMAA apply to Medicare Advantage plans?
- Yes. IRMAA is an add-on to your Part B premium, which you pay whether you're on Original Medicare + Medigap or a Medicare Advantage plan. The Part B surcharge is identical either way. Part D IRMAA applies to any creditable drug coverage, including drug benefits embedded in Advantage plans. Switching to MA doesn't eliminate IRMAA.
- Can I appeal my IRMAA notice?
- Yes, using SSA Form SSA-44, if you experienced a qualifying life-changing event: retirement, death of spouse, divorce, loss of income-producing property, employer settlement, reduction in work, or loss of pension. If SSA used the wrong MAGI (data error), request a correction via SSA-561. Full process: IRMAA appeal guide.
- Is Part D IRMAA the same amount as Part B IRMAA?
- No. Part D surcharges are much smaller. In 2026, Part D IRMAA ranges from $14.50 to $91.00/month by tier, while Part B surcharges range from $81.20 to $487.00/month. Both apply to the same income thresholds and are charged per person.
- What is the married filing separately IRMAA trap?
- MFS filers with income above $109,000 immediately pay Tier 4 ($649.20/mo Part B) — there are no Tiers 1–3 for MFS. A couple that switches from MFJ to MFS hoping to isolate one spouse's IRMAA will often make both situations worse. Above $391,000, MFS filers pay Tier 5. This is one of the most expensive Medicare planning mistakes.
Related tools and guides
- 2026 IRMAA Income Limits and Bracket Tables — full reference with MFJ and MFS tables and historical comparison
- 7 IRMAA Reduction Strategies — QCDs, Roth conversion timing, capital gain sequencing, SSA-44
- IRMAA Appeal Guide (SSA-44) — qualifying life events, how to file, what to expect
- What Counts as MAGI for IRMAA — income-type breakdown with interactive calculator
- Roth Conversion + IRMAA: Two-Year Look-Back Planning
- RMD and IRMAA: How Required Distributions Affect Your Premiums
- Medicare Planning Complete Guide 2026
Sources
- SSA POMS HI 01101.020 — 2026 IRMAA income thresholds and Part B/D premium amounts, effective January 1, 2026.
- CMS Fact Sheet: 2026 Medicare Parts A & B Premiums and Deductibles — Part B base premium $202.90/month, surcharge schedule. November 2025.
- SSA Form SSA-44 — Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event.
- medicare.gov: Medicare Costs at a Glance — Part B premium and cost-sharing summary.
Values verified as of July 2026 against SSA POMS and CMS official publications. Calculator output is a planning estimate and does not constitute financial, tax, or legal advice. Actual premiums are set by SSA based on your specific MAGI as reported by the IRS.
Get your IRMAA scenario modeled by a specialist
A Medicare-specialist advisor can run your actual income projections — RMDs, Social Security timing, capital gains, Roth conversion windows — and show you how much IRMAA you can reduce over the next 5–10 years. Free match, no obligation.
Medicare Advisor Match is a matching service. We connect you with vetted fee-only financial advisors in our network — we don't manage money or provide advice ourselves.