Medicare IRMAA Calculator
Find your 2026 Medicare Part B and Part D monthly surcharge from your 2024 MAGI. Includes the full 5-tier sliding scale, single & joint brackets, and SSA-44 appeal guidance for income drops.
MAGI = AGI + tax-exempt interest. Found on line 11 of Form 1040 plus line 2a. IRMAA looks back 2 years, so 2026 premiums use 2024 MAGI.
Part B (standard + IRMAA)
$405.80/mo
$202.90 base + $202.90 surcharge
Part D IRMAA surcharge
$37.50/mo
On top of your Part D plan premium
Annual IRMAA cost (Part B + Part D surcharge × 12)
$2,885/year
Your 2024 MAGI of $150,000 is $41,000 over the $109,000 IRMAA entry threshold.
Reducing MAGI by $13,001 (to $$137,000 or less) would drop you to the next-lower tier.
You're $21,000 below the next tier — keep MAGI under $171,000 to stay at this surcharge level.
| Tier | 2024 MAGI | Part B (total) | Part D surcharge |
|---|---|---|---|
| Standard | Up to $109,000 | $202.90/mo | — |
| Tier 1 | $109,000 – $137,000 | $284.10/mo | +$14.50/mo |
| Tier 2 | $137,000 – $171,000 | $405.80/mo | +$37.50/mo |
| Tier 3 | $171,000 – $205,000 | $527.50/mo | +$60.40/mo |
| Tier 4 | $205,000 – $500,000 | $649.20/mo | +$83.30/mo |
| Tier 5 | $500,000+ | $689.90/mo | +$91.00/mo |
Source: SSA POMS HI 01101.020. Part D surcharge is on top of whatever your chosen plan charges. Standard 2026 Part B premium is $202.90/month.
If your income dropped after the 2024 return because of a qualifying life-changing event, you can ask SSA to re-determine IRMAA using a more recent year. Submit Form SSA-44 with documentation.
Qualifying events include:
- Marriage, divorce or annulment, or death of a spouse
- Work stoppage or work reduction (retirement, layoff)
- Loss of income-producing property (not from a sale)
- Loss or reduction of pension income
- Settlement from an employer due to closure or reorganization
Selling stock or taking a one-time Roth conversion is not a qualifying event — IRMAA appeals are only for involuntary income changes.
2-Year MAGI Lookback
2026 IRMAA uses your 2024 federal MAGI. Plan ahead — Roth conversions and capital gains today affect premiums in two years.
5 Surcharge Tiers
Sliding scale from $0 to $487/month Part B + up to $91/month Part D. Crossing a threshold by $1 jumps an entire tier — there is no phase-in.
Per Medicare Enrollee
IRMAA is charged per enrolled individual. Married couples both on Medicare each pay the household-tier surcharge.
SSA-44 Life Event Appeal
Income dropped due to retirement, divorce, or pension loss? File SSA-44 to use a more recent year. Voluntary income (stock sale, Roth conversion) does not qualify.
Frequently asked questions
What is IRMAA?
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums when your modified adjusted gross income (MAGI) is above a threshold. For 2026 premiums the entry threshold is $109,000 single / $218,000 married jointly, based on your 2024 MAGI.
Which year of income does Medicare use to calculate my 2026 IRMAA?
Medicare always uses MAGI from two tax years prior. Your 2026 IRMAA premium is based on your 2024 federal tax return MAGI. Likewise, 2027 IRMAA will be based on your 2025 MAGI. This is why one-time income spikes — Roth conversions, capital gains, an inherited IRA RMD — affect Medicare premiums two years later.
How is MAGI calculated for IRMAA?
For IRMAA purposes, MAGI = AGI (Form 1040 line 11) + tax-exempt interest (line 2a). It does not add back student loan interest, IRA contributions, or other items that some other MAGI definitions include. Look at the "modified adjusted gross income" box on your most recent Notice of Award letter from SSA, or rebuild it from your tax return.
Does IRMAA apply to each spouse separately?
Yes. IRMAA is charged per Medicare-enrolled individual. If both spouses are on Medicare and your joint MAGI puts you in tier 2, each spouse pays the tier 2 Part B surcharge ($202.90/month each in 2026 = $405.80/month total household) plus each spouse's Part D surcharge.
Can I appeal IRMAA if my income dropped?
Yes — file Form SSA-44 if you've had a "life-changing event" that reduced your income. Qualifying events include retirement (work stoppage), marriage/divorce/death of spouse, loss of pension, or settlement from employer closure. Selling stock or doing a Roth conversion is NOT a qualifying event. SSA can use a more recent year's income to recalculate.
What are the 2026 IRMAA brackets?
For 2026 (based on 2024 MAGI), single filers: $0 surcharge under $109k; tier 1 ($109k–$137k) +$81.20 Part B + $14.50 Part D; tier 2 ($137k–$171k) +$202.90 + $37.50; tier 3 ($171k–$205k) +$324.60 + $60.40; tier 4 ($205k–$500k) +$446.30 + $83.30; tier 5 ($500k+) +$487.00 + $91.00. Joint filers double the income thresholds at the same surcharge tiers.
How much will IRMAA cost me per year?
Tier 1 IRMAA in 2026 costs about $1,148/year per person ($95.70/month combined Part B + Part D surcharge × 12). Tier 5 IRMAA costs about $6,936/year per person. For a married couple both in Medicare and both at tier 5, that's nearly $14,000/year of pure surcharge on top of standard premiums.
Sources
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