IRMAA Calculator 2026: Your Medicare Part B & Part D Surcharge by Income
2026 IRMAA Estimator
See which Medicare IRMAA tier your income lands in and what the Part B and Part D surcharges cost. 2026 surcharges are based on your 2024 MAGI.
Your IRMAA tier
IRMAA Tier 1 of 5
A surcharge applies on top of the base premium
Monthly Part B premium
$284.10
$202.90 base + $81.20 IRMAA
Monthly Part D surcharge
+$14.50
Added to whatever your drug plan charges
Annual IRMAA — household
$2,297
$1,148 × 2 enrollees
Mind the cliff — you have $34,000 of room in this tier
IRMAA is a cliff, not a phase-in. One dollar of 2024 MAGI above $274,000 pushes you into the next tier and adds about $1,736 per person per year ($3,473 for the household). Roth conversions and capital gains both count toward MAGI.
Two things people miss:
- It is per person. Each spouse on Medicare pays their own IRMAA, so a married couple in a surcharge tier pays it twice.
- You can appeal a drop in income. If a life-changing event (retirement, death of a spouse, work stoppage) lowered your income, file Form SSA-44. A Roth conversion or a stock sale does not qualify.
Illustrative estimate based on the figures you enter and current federal tax rules — not a calculation of your actual taxes, and not tax advice. Consult a qualified tax professional. See our full disclaimer.
TL;DR
IRMAA is an income-based surcharge added to Medicare Part B and Part D premiums. Your 2026 surcharge is set by your 2024 MAGI. Below $109,000 (single) / $218,000 (joint) you pay only the standard $202.90/month Part B premium. Above those thresholds, surcharges climb across five tiers — and because they are cliffs, one extra dollar of income can cost you hundreds per year, per spouse.
Most people meet IRMAA by surprise. You retire, your income looks modest, and two years later a letter from Social Security says your Medicare premium just doubled. The reason is the two-year lookback: the Social Security Administration sets your 2026 surcharge from your 2024 tax return. A big capital gain, a Roth conversion, or the year you sold a rental property can echo forward into much higher Medicare premiums.
What IRMAA actually is
IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge layered on top of the premiums most people already pay for Medicare Part B (outpatient care) and Part D (prescription drugs). The standard 2026 Part B premium is $202.90 per month. If your income is high enough, you pay that plus an IRMAA surcharge on Part B, and a separate IRMAA surcharge on Part D that is collected on top of whatever your drug plan charges.
Only a minority of beneficiaries pay it — but they pay a lot. The calculator above shows your tier; the table below shows the full 2026 schedule.
2026 IRMAA brackets (based on 2024 MAGI)
| 2024 MAGI — Single | 2024 MAGI — Married filing jointly | Monthly Part B | Part D surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $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–$500,000 | $410,001–$750,000 | $649.20 | +$83.30 |
| > $500,000 | > $750,000 | $689.90 | +$91.00 |
Why the cliff matters so much
IRMAA does not phase in gradually. Each bracket is a cliff: exceed a threshold by a single dollar and you owe the full surcharge for that entire tier. For a single filer, crossing from $109,000 to $109,001 of 2024 MAGI adds roughly $1,150 a year in combined Part B and Part D surcharges — for one extra dollar of income.
That is what makes IRMAA a planning problem rather than just a bill. The levers that push you over a line are exactly the ones retirees control: the size of a Roth conversion, when you realize capital gains, and how you sequence withdrawals. Because IRMAA is charged per enrolled person, a married couple that drifts into a tier pays the surcharge twice.
How to manage it
You cannot change your 2024 income now, but you can shape the income that drives future years' IRMAA. The most common moves: keep MAGI just under the next threshold in conversion years, use Qualified Charitable Distributions to satisfy RMDs without raising MAGI, and spread large realizations across tax years. And if your income has genuinely dropped because of a life-changing event — retiring, losing a spouse, cutting back work — file Form SSA-44 to have IRMAA recalculated on your current income instead of your 2024 return.
Want a withdrawal and conversion plan that keeps you under the IRMAA cliffs? Connect with a retirement advisor who builds Medicare surcharge management into the tax plan.
Frequently Asked Questions
IRMAA uses a two-year lookback, so your 2026 Medicare premiums are based on the Modified Adjusted Gross Income (MAGI) from your 2024 tax return. MAGI is your adjusted gross income plus any tax-exempt interest. If your income has dropped since 2024 because of a life-changing event, you can appeal using Form SSA-44.
For 2026, single filers pay no surcharge with MAGI up to $109,000 ($218,000 married filing jointly). Above that, surcharges rise across five tiers, topping out at MAGI over $500,000 single / $750,000 joint. The standard 2026 Part B premium is $202.90/month; the highest tier pays $689.90/month for Part B plus a $91.00/month Part D surcharge.
It is a hard cliff. Crossing a bracket threshold by even one dollar triggers the full surcharge for that tier. For a single filer, going from $109,000 to $109,001 of 2024 MAGI adds about $1,150 per year in combined Part B and Part D surcharges. This is why year-end income management matters.
Per person. IRMAA is charged to each Medicare-enrolled individual. A married couple where both spouses are enrolled and whose joint income lands in a surcharge tier pays the surcharge twice — once for each spouse.
Yes. If a life-changing event (retirement, work reduction, death of a spouse, divorce) lowered your income, file Form SSA-44 to have IRMAA recalculated on current income. Note that a Roth conversion or a one-time capital gain is not a qualifying life-changing event — but planning those around the brackets in advance can keep you in a lower tier.
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