Which tax year does IRMAA use?

Generally the tax return from two years prior (2024 MAGI for 2026 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.

What counts toward MAGI for IRMAA?

IRMAA MAGI generally starts with adjusted gross income and adds certain items back in, such as tax‑exempt interest. Check your tax return and IRS guidance for the exact components.

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 2026 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.

finance calculator

Medicare IRMAA Surcharge Estimator

Estimate Part B and Part D IRMAA surcharges based on your MAGI, filing status, and 2026 thresholds.

Results

Part B IRMAA surcharge: $203
Part D IRMAA surcharge: $38
Total Part B premium: $406
IRMAA tier: irmaa

Overview

See whether your modified adjusted gross income (MAGI) triggers Medicare IRMAA and what surcharges apply to Part B and Part D. Helpful for retirees, high earners, and Roth converters planning to stay under thresholds.

IRMAA (Income-Related Monthly Adjustment Amount) is Medicare’s way of adding a premium surcharge when your income is above certain levels. It applies to Part B and adds a separate surcharge to Part D (on top of whatever Part D plan premium you choose). Because the brackets are tiered, even a small income increase can move you into a higher tier for the entire year.

This calculator uses the 2026 IRMAA thresholds and surcharges. Medicare uses a two‑year lookback, so 2026 premiums are based on 2024 tax-year MAGI unless you successfully appeal after a qualifying life‑changing event. Use the tool to see your current tier, compare planning scenarios, and estimate how income decisions today may affect Medicare costs two years later.

MAGI for IRMAA generally starts with adjusted gross income and adds back certain items such as tax‑exempt interest. That means income sources that feel “non‑taxable” can still push you into a higher tier. Understanding how those add‑backs work is key when you’re close to a threshold.

Use this estimator alongside a tax projection so you can see whether a late‑year distribution, conversion, or asset sale could trigger a higher tier. A few minutes of planning can save a full year of higher Medicare premiums.

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 that tax year to set current IRMAA. For 2026 premiums, this is generally your 2024 MAGI.
Filing status: Single or Married Filing Jointly—thresholds differ.
Base Part B premium: Standard Part B premium before IRMAA. The default reflects the 2026 base premium; update if your base differs.

Outputs explained

Part B IRMAA surcharge: The monthly surcharge added to the base Part B premium when your MAGI falls into an IRMAA tier.
Part D IRMAA surcharge: The monthly surcharge added to your Part D plan premium. It is billed separately from your plan’s base premium.
Total Part B premium: Base Part B premium plus the IRMAA surcharge, shown as your total monthly Part B cost.
IRMAA tier: The income tier your MAGI falls into based on your filing status and the 2026 IRMAA thresholds.

How it works

We use the 2026 IRMAA brackets for Single and Married Filing Jointly as published by CMS.

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

Total Part B premium is calculated as base Part B + Part B IRMAA surcharge.

Part D IRMAA is a separate monthly surcharge that is added to your Part D plan premium by Medicare.

Outputs show Part B surcharge, Part D surcharge, total Part B (base + surcharge), and the tier so you can compare scenarios quickly.

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.
Estimating whether tax‑exempt bond interest or large dividends could create a surprise surcharge.
Building a year-by-year Roth conversion plan that stays within a preferred tier.

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.
If you expect a one-time income spike, consider timing it in a year when you can also offset with deductions or losses.
Keep a running two-year lookback worksheet so you can see how this year’s income will affect Medicare premiums later.
If you receive an IRMAA notice that seems wrong, compare it to your filed return and request a review quickly.
Use tax software or a CPA to estimate MAGI before year-end so you can course-correct.
Uses 2026 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.
Does not model Married Filing Separately thresholds, which are more restrictive.

Worked examples

Just below a threshold (Single)

MAGI: $108,500. Filing: Single. Base Part B: $202.90.
Threshold for the first IRMAA tier is $109,000 Single, so this stays in the base tier.
Part B surcharge: $0. Part D surcharge: $0. Total Part B: $202.90.

MFJ in mid tier

MAGI: $300,000. Filing: MFJ. Base Part B: $202.90.
Falls between $274,000 and $342,000 → mid tier.
Part B surcharge: $202.90. Part D surcharge: $37.50. Total Part B: $405.80.

High-income single filer

MAGI: $410,000. Filing: Single. Base Part B: $202.90.
Between $205,000 and $500,000 → higher tier.
Part B surcharge: $446.30. Part D surcharge: $83.30. Total Part B: $649.20.

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: $202.90.
Tier: between $205,000 and $500,000 → higher tier.
Part B surcharge: $446.30. Part D surcharge: $83.30. Total Part B: $649.20.
Planning note: spreading sales across years could avoid this spike.

Married filing jointly near a threshold

MAGI: $217,000. Filing: MFJ. Base Part B: $202.90.
Tier: below $218,000 → base tier, no surcharge.
If MAGI rises to $219,000, surcharges would apply—staying under the $218,000 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.

Single filer in the first IRMAA tier

MAGI: $120,000. Filing: Single. Base Part B: $202.90.
Falls between $109,000 and $137,000 → first IRMAA tier.
Part B surcharge: $81.20. Part D surcharge: $14.50. Total Part B: $284.10.

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 using 2026 brackets.

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.

Useful for retirees who want a clear picture of how income spikes affect Medicare costs.

Run scenarios before year-end to avoid surprise IRMAA bills.

Keep Medicare premium planning on track year-round now.

Methodology & assumptions

Uses CMS-published 2026 IRMAA thresholds for Single and Married Filing Jointly.
Compares MAGI to the thresholds to determine the applicable tier.
Applies the tier’s Part B and Part D IRMAA surcharge amounts.
Calculates total Part B premium as base Part B + Part B surcharge.
Assumes the standard two-year lookback (2024 MAGI for 2026 premiums).
Does not model Married Filing Separately tiers or appeal outcomes.

Sources

CMS — 2026 Medicare Parts A & B Premiums and Deductibles (IRMAA tables)Official 2026 IRMAA thresholds and surcharge amounts.
SSA — Medicare IRMAA (two-year lookback and appeals)Explains the IRMAA two-year lookback and life-changing event appeals.

FAQs

Which tax year does IRMAA use?: Generally the tax return from two years prior (2024 MAGI for 2026 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.
What counts toward MAGI for IRMAA?: IRMAA MAGI generally starts with adjusted gross income and adds certain items back in, such as tax‑exempt interest. Check your tax return and IRS guidance for the exact components.
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 2026 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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2026 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.