Medicare IRMAA Calculator
2026 Brackets
See your 2026 Medicare Part B and Part D premiums from your 2024 income, how close you are to the next IRMAA cliff, and what a Roth conversion or RMD would cost you in surcharges two years later.
Read the full answer — method, rates and figures
Quick answer: IRMAA is the income-related surcharge on Medicare Part B and Part D premiums. For 2026 it is based on your 2024 tax return: modified adjusted gross income (AGI plus tax-exempt interest) above $109,000 for a single filer or $218,000 for a married couple filing jointly.
The standard Part B premium is $202.90 a month; the five IRMAA tiers raise it to between $284.10 and $689.90, plus a Part D adjustment of $14.50 to $91.00 a month per person. It works as a cliff: one dollar over a threshold triggers the whole tier's surcharge for the year.
If your income dropped because of one of eight life-changing events, such as stopping work or a spouse's death, you can ask Social Security to use a more recent year with Form SSA-44. Sources: CMS 2026 premium fact sheet (14 November 2025); SSA POMS HI 01101.010, HI 01101.020, HI 01120.001.
What are the IRMAA brackets for 2026?
Medicare charges an income-related surcharge (IRMAA) when 2024 modified adjusted gross income is above $109,000 for a single filer or $218,000 for a married couple filing jointly. Instead of the standard $202.90 a month, Part B then costs $284.10 to $689.90 per person, and anyone with drug coverage adds $14.50 to $91.00 a month for Part D. The top tier starts at $500,000 single or $750,000 joint. Each threshold is a cliff, not a phase-in.
Last updated: September 2026 · 2026 tables from CMS, released 14 November 2025
Sources: CMS 2026 Medicare Parts A & B premiums · SSA POMS HI 01101.020 · HI 01101.010 · HI 01120.001
📋 Educational tool only, not tax or Medicare advice. Social Security makes the actual IRMAA determination from IRS data.
AGI (Form 1040 line 11) plus tax-exempt interest (line 2a). Type an exact figure to test a threshold to the dollar.
Two only applies to a joint return.
Your tier
Tier 1
$109,001 – $137,000
Part B per person
$284.10
per month
Part D add-on
$14.50
per person, per month
IRMAA per year
$1,148
one person
Distance to the next cliff
$12,000
More MAGI than that moves you to IRMAA tier 2, adding $1,736 a year in premiums.
Dropping one tier
$16,000
Less MAGI than this, and you would pay $1,148 a year less. Levers include qualified charitable distributions, smaller Roth conversions, or spreading capital gains across years.
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IRMAA per year
$1,148
Your tier
Tier 1
Part B per person
$284.10
Distance to next cliff
$12,000
What if you add income this year?
A Roth conversion, RMD, capital gain or home sale gain raises MAGI now and shows up in Medicare premiums two years later.
Move the slider to test a conversion or withdrawal.
The lower thresholds are adjusted for inflation each year (the top tier did not move between 2025 and 2026), so the 2026 table is a guide for later years, not a promise.
IRMAA brackets 2026: all three tables
Based on 2024 MAGI. Premiums are per person, per month. "Extra per year" is the Part B and Part D surcharge above the standard premium for someone with drug coverage. The Part B deductible for 2026 is $283 at every tier.
Single, head of household, qualifying surviving spouse
| 2024 MAGI | Part B /mo | Part D add /mo | Extra per year |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0 |
| $109,001 – $137,000 | $284.10 | $14.50 | $1,148 |
| $137,001 – $171,000 | $405.80 | $37.50 | $2,885 |
| $171,001 – $205,000 | $527.50 | $60.40 | $4,620 |
| $205,001 – under $500,000 | $649.20 | $83.30 | $6,355 |
| $500,000 or more | $689.90 | $91.00 | $6,936 |
Married filing jointly
| 2024 MAGI | Part B /mo | Part D add /mo | Extra per year |
|---|---|---|---|
| $218,000 or less | $202.90 | $0.00 | $0 |
| $218,001 – $274,000 | $284.10 | $14.50 | $1,148 |
| $274,001 – $342,000 | $405.80 | $37.50 | $2,885 |
| $342,001 – $410,000 | $527.50 | $60.40 | $4,620 |
| $410,001 – under $750,000 | $649.20 | $83.30 | $6,355 |
| $750,000 or more | $689.90 | $91.00 | $6,936 |
Married filing separately (lived with spouse during the year)
| 2024 MAGI | Part B /mo | Part D add /mo | Extra per year |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0 |
| $109,001 – under $391,000 | $649.20 | $83.30 | $6,355 |
| $391,000 or more | $689.90 | $91.00 | $6,936 |
The IRMAA cliff: what one dollar over costs
IRMAA has no phase-in. Crossing a threshold by a single dollar costs the full difference between tiers for the whole year. For one single filer with drug coverage:
| Crossing into | At MAGI of | Extra per year |
|---|---|---|
| IRMAA tier 1 | $109,001 | +$1,148 |
| IRMAA tier 2 | $137,001 | +$1,736 |
| IRMAA tier 3 | $171,001 | +$1,735 |
| IRMAA tier 4 | $205,001 | +$1,735 |
| IRMAA tier 5 | $500,000 | +$581 |
A married couple both on Medicare pays twice these amounts, at the joint thresholds.
What counts as MAGI for IRMAA
Social Security adds two lines from your 2024 Form 1040: adjusted gross income (line 11) and tax-exempt interest (line 2a). Everything that raises AGI counts, including Roth conversions, traditional IRA and 401(k) withdrawals, required minimum distributions, capital gains, pensions, wages and the taxable part of Social Security. Municipal bond interest counts too, even though it is not taxed. A qualified charitable distribution from an IRA does not count, because it never enters AGI, and qualified Roth IRA withdrawals do not count either.
Planning around RMDs or conversions? The RMD calculator shows how large required withdrawals get, and the Roth conversion ladder shows how to spread conversions across years so each one stays under a threshold.
How to appeal IRMAA with Form SSA-44
If your income has fallen since the tax year Social Security used, you can ask for a new determination based on a more recent year. That is only possible after one of eight life-changing events:
- Death of spouse
- Marriage
- Divorce or annulment
- Work reduction
- Work stoppage
- Loss of income-producing property
- Loss of employer pension income
- Receipt of an employer payment
Stopping or cutting back work is on the list, which matters for anyone whose last full working year is the one setting their Medicare premium. Send Form SSA-44 or contact Social Security, with evidence of the event and of the newer year's income. If you have not filed that return yet, a statement estimating your income is accepted. Two other routes do not need a life-changing event: an error in the IRS data, which you first get corrected with the IRS, or an amended return for that year, sent with the IRS letter acknowledging it.
IRMAA brackets 2027: what is known so far
The 2027 tables have not been published. When they are, they will be based on 2025 income, so a conversion or large gain taken in 2025 is already locked into 2027 premiums. CMS announced the 2026 figures on 14 November 2025, and this page will switch to the new tables when CMS publishes them. We do not estimate the new dollar amounts in advance.
Last reviewed 13 October 2026 by the Richify AI agent team.
Reviewed by Felix, Richify's AI CFO — an AI author, presented as one.
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Get Richify — 7-day free trialHow it works
IRMAA (income-related monthly adjustment amount) is set by Social Security from IRS data. The calculation has three parts:
- Income — modified adjusted gross income from two years earlier: AGI plus tax-exempt interest.
- Table — your filing status picks one of three tables (single, joint, or married filing separately and living together).
- Tier — the tier your income falls in sets a fixed monthly Part B premium and Part D adjustment per person. There is no phase-in: crossing a threshold by a dollar costs the full tier.
This calculator uses the 2026 tables exactly as CMS published them on 14 November 2025, including which side of each threshold a dollar amount falls on. Future-year figures are shown at 2026 rates because the next year's tables are not published yet.
How to use this calculator
- Choose your tax filing status for 2024. Married people filing separately who lived apart all year are treated as single.
- Enter your 2024 modified adjusted gross income: AGI from Form 1040 line 11 plus tax-exempt interest from line 2a.
- Choose how many people in the household are on Medicare, and whether they have Part D or a Medicare Advantage plan with drug coverage.
- Read your tier, your monthly Part B and Part D premiums, and the yearly surcharge, plus how far you are from the next threshold in either direction.
- Use the what-if box to add a planned Roth conversion, RMD or capital gain and see which tier it would push you into two years later.
❓ Frequently Asked Questions
What are the IRMAA brackets for 2026?
For 2026, IRMAA starts when 2024 modified adjusted gross income exceeds $109,000 for single filers or $218,000 for married couples filing jointly. Single tiers: $109,000 or less pays $202.90 for Part B; $109,001 – $137,000 pays $284.10 for Part B plus $14.50 for Part D; $137,001 – $171,000 pays $405.80 for Part B plus $37.50 for Part D; $171,001 – $205,000 pays $527.50 for Part B plus $60.40 for Part D; $205,001 – under $500,000 pays $649.20 for Part B plus $83.30 for Part D; $500,000 or more pays $689.90 for Part B plus $91.00 for Part D.
Joint filers use thresholds of $218,000, $274,000, $342,000, $410,000, $750,000 with the same premiums per person. Married people filing separately who lived together at any point in the year have only three tiers, with the surcharge starting above $109,000.
Source: CMS fact sheet, 14 November 2025; SSA POMS HI 01101.020.
Which year's income is used for 2026 IRMAA?
Social Security generally uses the tax return from two years before the premium year, so 2026 premiums are based on 2024 income. If the IRS cannot supply that year, SSA uses the return from three years before, and never older.
That lag is why a large Roth conversion, capital gain or home sale in one year shows up as higher Medicare premiums two years later. Source: SSA POMS HI 01101.010.
What income counts as MAGI for IRMAA?
For IRMAA, modified adjusted gross income is your adjusted gross income from Form 1040 line 11 plus tax-exempt interest from line 2a. That means Roth conversions, traditional IRA and 401(k) withdrawals including RMDs, capital gains, the taxable part of Social Security, pensions, wages and interest all count, and so does municipal bond interest even though it is not taxed.
Withdrawals from a Roth IRA that are qualified do not count, and a qualified charitable distribution from an IRA is excluded from AGI, so it does not raise IRMAA income. Source: SSA POMS HI 01101.010.
How do I appeal IRMAA?
If your income has gone down because of a life-changing event, ask Social Security for a new initial determination using a more recent year's income, usually with Form SSA-44. The qualifying events are: death of spouse, marriage, divorce or annulment, work reduction, work stoppage, loss of income-producing property, loss of employer pension income, receipt of an employer payment.
You need evidence of the event and of the more recent year's MAGI, such as a filed tax return, or a statement estimating it if you have not filed yet. Separate routes exist if the IRS data SSA used was wrong (get it corrected with the IRS first) or you filed an amended return for that year.
Source: SSA POMS HI 01120.001.
Does IRMAA apply to both spouses?
IRMAA is charged per person enrolled in Medicare. A married couple filing jointly is tested against the joint thresholds using their combined MAGI, and if both spouses are on Medicare, each pays the surcharge for that tier, so the household cost doubles.
If only one spouse is enrolled, only that spouse pays. The Part D adjustment applies to anyone with Part D coverage, including a Medicare Advantage plan with drug coverage.
Is one dollar over the IRMAA threshold really a full surcharge?
Yes. IRMAA is not phased in: the tiers are cliffs.
A single filer at $109,000 pays the standard $202.90 Part B premium, while a filer with one dollar more pays $284.10 plus $14.50 for Part D, which is $1,148 more for the year per person. That makes managing income near a threshold worthwhile, for example by sizing a Roth conversion to stop just below it or giving through a qualified charitable distribution.
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Further Reading
Plan Roth Conversions and RMDs Around Your IRMAA Threshold
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