Which tax year does IRMAA use?

Generally the tax return from two years prior (2022 MAGI for 2024 premiums).

Yes, after a qualifying life-changing event (retirement, marriage, divorce, death of spouse). Use SSA Form SSA-44 with documentation.

Does Roth conversion income count?

Yes. Conversions increase MAGI and can push you into higher IRMAA tiers.

Are capital gains included?

Yes. Capital gains and dividends add to MAGI and can trigger higher tiers.

Does Part D surcharge replace my plan premium?

No. It’s added on top of your chosen Part D plan premium and billed separately if not withheld.

How do life-changing events affect IRMAA?

Events like retirement, marriage, divorce, or loss of income can justify an appeal via SSA-44. Approval can lower or remove surcharges based on current MAGI.

Will thresholds change?

IRMAA brackets can adjust over time (often with inflation or law changes). This tool uses 2024 values; recheck each year for updates.

Does filing separately change IRMAA?

Married filing separately has different and often stricter thresholds. This tool only covers Single and MFJ; consult SSA tables if you file separately.

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Medicare IRMAA Surcharge Estimator

Estimate Part B and Part D IRMAA surcharges based on your MAGI and filing status.

Results

Part B IRMAA surcharge: $175
Part D IRMAA surcharge: $33
Total Part B premium: $349
IRMAA tier: irmaa

How to use this calculator

Enter your MAGI from two years prior (the tax year used for current IRMAA).
Select filing status (Single or MFJ).
Enter your base Part B premium (standard base default provided).
Review surcharges for Part B and Part D and your IRMAA tier.
Adjust MAGI to test planning moves (Roth conversions, capital gains timing) against thresholds.

Inputs explained

Modified AGI (2 years prior): Your MAGI from two years ago; Medicare uses this to set current IRMAA.
Filing status: Single or Married Filing Jointly—thresholds differ.
Base Part B premium: Standard Part B premium before IRMAA. Defaults to current base; update if your base differs.

How it works

We use 2024 IRMAA brackets for Single and Married Filing Jointly.

Your MAGI is compared to the thresholds; the matching tier adds its surcharges to base Part B and Part D.

Outputs show Part B surcharge, Part D surcharge, total Part B (base + surcharge), and the tier.

Formula

Find IRMAA tier by comparing MAGI to thresholds (Single vs MFJ). Apply that tier’s Part B and Part D surcharges. Total Part B = base Part B + surcharge.

When to use it

Testing Roth conversions or capital gain harvesting without crossing an IRMAA tier.
Estimating next year’s premiums if income rose two years ago.
Planning filing status changes (marriage/divorce) and their IRMAA impact.
Checking potential surcharges before starting Social Security plus Medicare.
Reviewing MAGI before a large RMD or asset sale that could bump you into a higher tier.
Confirming the impact of one-time income (severance, stock vesting) on future Medicare costs.
Comparing MAGI under Single vs MFJ thresholds when planning marriage/divorce timing.

Tips & cautions

IRMAA looks back two years; year-by-year income swings can affect surcharges later.
Life-changing events (retirement, marriage, divorce) may allow appeals; check SSA Form SSA-44.
Keep MAGI just below a threshold if possible—$1 over can trigger the higher surcharge.
Part D surcharge is added to whatever Part D plan premium you choose.
Coordinate IRA withdrawals, Roth conversions, and capital gains across years to avoid jumping tiers.
If married and close to a threshold, watch how filing jointly vs separately changes MAGI interaction with tiers.
Re-run this yearly; thresholds and base premiums can adjust with inflation and policy changes.
Remember that HSAs contributions lower MAGI before Medicare; after enrolling in Part A, HSA contributions stop.
Track required minimum distributions (RMDs); large RMD years can push MAGI up—consider earlier Roth conversions if appropriate.
If you’re near a threshold, avoid bunching income (large conversions, big gains) in the same year unless necessary.
Check how municipal bond interest and other add-backs affect MAGI; they can push you into IRMAA unexpectedly.
Simplified to 2024 tiers; does not project future inflation adjustments or law changes.
Does not include SSA appeals outcomes or life-changing event adjustments.
Part D base premium varies by plan; we only show the surcharge portion.
Uses user-entered MAGI; confirm your actual MAGI with tax records.

Worked examples

Just below a threshold (Single)

MAGI: $128,000. Filing: Single. Base Part B: $174.70.
Falls in Tier 2? Threshold for Tier 2 is $129,000 Single; so this stays in Tier 1 (no surcharge).
Part B surcharge: $0. Part D surcharge: $0. Total Part B: $174.70.

MFJ in mid tier

MAGI: $275,000. Filing: MFJ. Base Part B: $174.70.
Tier: crosses $258,000 and $322,000 thresholds? Falls between $258,000 and $322,000 → mid tier.
Part B surcharge: $174.70. Part D surcharge: $33.30. Total Part B: $349.40.

High-income single filer

MAGI: $410,000. Filing: Single. Base Part B: $174.70.
Tier: above $500,000? No, between $193,000 and $500,000 → higher tier.
Part B surcharge: $384.30. Part D surcharge: $74.20. Total Part B: $559.00.

Appeal scenario after retirement

MAGI 2 years ago: $280,000 MFJ (triggered higher IRMAA). Retired last year; current income far lower.
Without appeal, surcharges would apply based on old MAGI.
File SSA-44 citing work stoppage; if approved, surcharges may be reduced using current lower MAGI.

Capital gains spike

MAGI: $210,000 Single due to large capital gain. Base Part B: $174.70.
Tier: between $193,000 and $500,000 → higher tier.
Part B surcharge: $384.30. Part D surcharge: $74.20. Total Part B: $559.00.
Planning note: spreading sales across years could avoid this spike.

Married filing jointly near a threshold

MAGI: $255,000. Filing: MFJ. Base Part B: $174.70.
Tier: below $258,000 → base tier, no surcharge.
If MAGI rises to $260,000, surcharges would apply—staying under the $258,000 threshold preserves base premiums.

Using partial Roth conversions across years

Goal: Convert $80,000 from a traditional IRA without triggering higher IRMAA.
Spread conversions over two years ($40,000 each) to keep MAGI under the next threshold both years.
Result: Avoids a one-year IRMAA spike that would occur if the full $80,000 were converted in a single year.

Deep dive

Use this Medicare IRMAA calculator to see if your MAGI triggers Part B and Part D surcharges and which tier you’re in.

Enter MAGI, filing status, and base Part B premium to estimate IRMAA surcharges for the year.

Plan Roth conversions, capital gains, or retirement timing by testing MAGI against IRMAA thresholds.

Appealing after a life-changing event? Check your current tier and use SSA-44 if you qualify for a reduction.

Re-run annually as IRS/SSA adjust thresholds and surcharges for future years.

Keep income just below a threshold when possible; crossing by even $1 can increase monthly premiums for the year.

Model one-time income events (severance, stock sales, conversions) to understand downstream Medicare cost impacts.

Pair this with tax planning for RMDs, Social Security start dates, and ACA subsidy transitions to avoid unexpected IRMAA jumps.

If you’re years away from Medicare, use this to visualize how current income decisions can affect future premiums via the two-year lookback.

FAQs

Which tax year does IRMAA use?: Generally the tax return from two years prior (2022 MAGI for 2024 premiums).
Can I appeal IRMAA?: Yes, after a qualifying life-changing event (retirement, marriage, divorce, death of spouse). Use SSA Form SSA-44 with documentation.
Does Roth conversion income count?: Yes. Conversions increase MAGI and can push you into higher IRMAA tiers.
Are capital gains included?: Yes. Capital gains and dividends add to MAGI and can trigger higher tiers.
Does Part D surcharge replace my plan premium?: No. It’s added on top of your chosen Part D plan premium and billed separately if not withheld.
How do life-changing events affect IRMAA?: Events like retirement, marriage, divorce, or loss of income can justify an appeal via SSA-44. Approval can lower or remove surcharges based on current MAGI.
Will thresholds change?: IRMAA brackets can adjust over time (often with inflation or law changes). This tool uses 2024 values; recheck each year for updates.
Does filing separately change IRMAA?: Married filing separately has different and often stricter thresholds. This tool only covers Single and MFJ; consult SSA tables if you file separately.

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2024 IRMAA tiers and surcharges shown. Does not project future changes, include appeals outcomes, or calculate MAGI. Confirm final premiums with SSA/Medicare and consult a tax professional before planning conversions or sales. Re-run each year to account for updated brackets and premiums, and verify your MAGI before making threshold-sensitive moves.