Roth Conversion IRMAA Calculator
Add a taxable Roth conversion to the MAGI used by Medicare and see whether it creates an IRMAA cliff for Part B and Part D.
Added annual household IRMAA
$1,148MAGI after conversion
$130,000Before → after tier
0 → 1This models a conversion reported in the official IRMAA lookback year (2024). It does not project unpublished IRMAA brackets for a future premium year.
The two-year lookback matters
The calculator only pairs a conversion with an already-published premium-year table: 2026 Medicare premiums use 2024 MAGI, while 2025 premiums use 2023 MAGI. It does not apply today’s brackets to an unpublished future premium year.
A qualifying life-changing event may support an SSA-44 request to use a more recent income estimate. A voluntary Roth conversion is not itself one of the listed events.
Roth conversion and IRMAA FAQs
Does a Roth conversion count toward IRMAA MAGI?
The taxable portion of a Roth conversion generally increases adjusted gross income and therefore the MAGI used for Medicare IRMAA. Nondeductible basis returned tax-free does not increase AGI.
Which tax return does Medicare use for IRMAA?
Medicare normally uses IRS tax-return information from two years earlier. For example, 2026 premiums generally use 2024 MAGI, defined for IRMAA as adjusted gross income plus tax-exempt interest.
Is IRMAA charged per couple or per person?
IRMAA is charged to each Medicare enrollee. A married couple with two enrolled spouses can therefore pay twice the household surcharge shown for one person, even though the tier is based on their joint MAGI.
Can I appeal IRMAA after a Roth conversion?
SSA allows a new determination after listed life-changing events such as marriage, divorce, death of a spouse, work stoppage, or work reduction. A voluntary Roth conversion by itself is not a listed life-changing event.
Sources
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