How to use this calculator
- Choose the premium year. 2026 premiums are based on your 2024 tax return; 2025 premiums on your 2023 return.
- Choose your filing status on that return.
- Enter your MAGI: adjusted gross income plus tax-exempt interest from that return.
- Choose how many people in your household are on Medicare to see the combined yearly cost.
What is IRMAA?
The income-related monthly adjustment amount is an extra charge added to Medicare Part B and Part D premiums for people with higher incomes. Most beneficiaries pay the standard Part B premium, which covers about 25% of the program’s cost. IRMAA brackets raise that share to 35%, 50%, 65%, 80% or 85%, and add a Part D surcharge on top of your drug plan premium.
Social Security determines IRMAA each year from IRS data and notifies you, usually in the fall before the premium year.
2026 IRMAA brackets
| Individual MAGI (2024) | Joint MAGI (2024) | Part B monthly | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
If you’re married, lived with your spouse and file separately, there are only three levels for 2026: $202.90 up to $109,000; $649.20 above $109,000 and below $391,000; and $689.90 at $391,000 or more (plus the matching Part D surcharges).
Worked examples
- Single, $120,000 MAGI: second bracket — Part B $284.10 plus a $14.50 Part D surcharge, or about $1,148 a year above standard. Cutting MAGI by $11,000 (to $109,000) would avoid IRMAA entirely.
- Married couple, $250,000 MAGI, both on Medicare: second bracket — about $2,297 a year in combined surcharges. They have $24,000 of room before the next bracket.
- Single, $180,000 MAGI: fourth bracket — Part B $527.50 and Part D +$60.40, about $4,620 a year in surcharges.
How to appeal IRMAA (Form SSA-44)
Because IRMAA looks back two years, it often hits people in their first years of retirement, when current income is much lower. If your income dropped because of a qualifying life-changing event, file Form SSA-44 with Social Security and provide evidence (such as a retirement letter or tax return):
- Work stoppage or reduction (including retirement)
- Marriage, divorce or annulment, or the death of a spouse
- Loss of income-producing property, or loss or reduction of a pension
- An employer settlement payment
If you disagree with the income figure itself, you can also request a reconsideration.
Planning to stay under a bracket
- Watch one-time income spikes — Roth conversions, large capital gains and home sales (above the exclusion) can push you over a threshold for one year.
- Use qualified charitable distributions from IRAs (age 70½+), which are excluded from AGI.
- Remember the two-year lag: income decisions in 2026 affect 2028 premiums.
- Deductions after AGI don’t help: the new senior, tips and overtime deductions reduce taxable income but not MAGI.
Frequently asked questions
What income is used for 2026 IRMAA?
What is the 2026 Medicare Part B premium?
Is IRMAA a cliff?
Does IRMAA apply to Medicare Advantage?
Can I lower my IRMAA if my income dropped?
Sources
- 2026 Medicare Parts A & B premiums and deductibles — Centers for Medicare & Medicaid Services
- Premiums: rules for higher-income beneficiaries — Social Security Administration
- Form SSA-44: Medicare income-related monthly adjustment amount — life-changing event — Social Security Administration
- Part B costs — Medicare.gov