2026 Medicare IRMAA Calculator
Figures verified against the CMS 2026 Parts B & D premium release (Nov 2025).
Enter your 2024 income to instantly see your 2026 Part B and Part D IRMAA surcharges — verified against official CMS figures.
Calculate Your 2026 IRMAA
MAGI = your Adjusted Gross Income + any tax-exempt interest, from your 2024 tax return. Your 2024 income determines your 2026 premiums.
2026 IRMAA Thresholds at a Glance
Your 2026 IRMAA tier is set by your 2024 MAGI. Because IRMAA is a cliff, one dollar over a threshold moves your entire surcharge up a full tier for the whole year.
Individual / Head of Household — 2024 MAGI
| 2024 MAGI | Part B / mo | Part D surcharge / mo |
|---|---|---|
| ≤ $109,000 | $202.90 | — |
| $109,001 – $137,000 | $284.10 | +$14.50 |
| $137,001 – $171,000 | $405.80 | +$37.50 |
| $171,001 – $205,000 | $527.50 | +$60.40 |
| $205,001 – $499,999 | $649.20 | +$83.30 |
| $500,000+ | $689.90 | +$91.00 |
Married Filing Jointly — 2024 MAGI
| 2024 MAGI | Part B / mo | Part D surcharge / mo |
|---|---|---|
| ≤ $218,000 | $202.90 | — |
| $218,001 – $274,000 | $284.10 | +$14.50 |
| $274,001 – $342,000 | $405.80 | +$37.50 |
| $342,001 – $410,000 | $527.50 | +$60.40 |
| $410,001 – $749,999 | $649.20 | +$83.30 |
| $750,000+ | $689.90 | +$91.00 |
Married Filing Separately (lived with spouse):
MFS filers face a compressed 3-tier schedule — standard (≤ $109,000), then jumping directly to Tier 4 ($109,001 – $390,999), then Tier 5 ($391,000+). Filing separately typically results in significantly higher IRMAA than filing jointly.
Did Your Income Drop? You Can Appeal.
Qualifying life-changing events — retirement, reduced work hours, marriage, divorce, or death of a spouse — allow you to request a lower IRMAA determination by filing Form SSA-44 with the Social Security Administration. Ashley can walk you through whether an appeal makes sense in your situation.
How IRMAA Is Calculated
IRMAA is not based on your current income. Medicare looks at your income from two years earlier — so your 2026 Part B and Part D premiums are set by the income reported on your 2024 federal tax return. This two-year lookback is the single biggest source of surprise I see with clients: a one-time bump in 2024 income can raise premiums in 2026, even if your income has since come back down.
Here is how the process works, step by step:
- The IRS shares your Modified Adjusted Gross Income (MAGI) from two years ago with the Social Security Administration.
- SSA compares that number to the year's income brackets and places you in a tier.
- If you land above the first threshold, a surcharge is added to both your Part B premium and your Part D premium.
- SSA mails you a notice explaining the adjustment and how it was determined.
Two features of this system catch people off guard. First, IRMAA is a cliff, not a slope: going a single dollar over a threshold moves your entire surcharge up a full tier for the whole year — there is no gradual phase-in. Second, the surcharge is charged per person, so a married couple who are both on Medicare and cross a bracket together pay it twice.
The surcharge amounts themselves are set each year by the Centers for Medicare & Medicaid Services. The idea behind IRMAA is that most beneficiaries pay about 25% of the true cost of their coverage, while higher-income beneficiaries pay a larger share — from roughly 35% up to 85% at the top tier. Only about 8% of Medicare beneficiaries pay any IRMAA at all.
Your Part B surcharge is usually deducted directly from your Social Security check. Your Part D IRMAA is billed separately and paid directly to Medicare — not to your drug plan. IRMAA is also re-evaluated every year, so if your income drops, your premiums generally come back down two years later without you doing anything.
If your income fell because of a specific life event — you retired, cut back your hours, lost a pension, got married or divorced, or lost a spouse — you don't have to wait out the two years. You can ask SSA to use your more recent income by filing Form SSA-44.
MAGI for Medicare: What Income Counts
The income figure Medicare uses for IRMAA is your Modified Adjusted Gross Income (MAGI). For IRMAA, the formula is straightforward:
MAGI = Adjusted Gross Income (AGI) + Tax-Exempt Interest
Your AGI is the number near the bottom of the first page of your tax return, and tax-exempt interest is mainly the interest from municipal bonds. Add those two together and you have the figure that decides your IRMAA tier.
Income that counts toward MAGI
- Wages and self-employment income
- Pension and annuity income
- Withdrawals from traditional IRAs and 401(k)s
- Roth conversions (the amount you convert is taxable income that year)
- Capital gains, including from selling a home or investments
- Dividends and interest, including tax-exempt municipal bond interest
- The taxable portion of your Social Security benefits
Income that does NOT count
- Qualified withdrawals from a Roth IRA (already taxed, so they don't add to MAGI)
- The non-taxable portion of your Social Security benefits
- Money moved by a Qualified Charitable Distribution (QCD) from an IRA
This distinction is where most Medicare cost planning happens. Because the income you realize this year sets your premiums two years from now, choices like the size of a Roth conversion, when you sell an appreciated asset, or whether you use a QCD to satisfy a required minimum distribution can all move you into — or keep you out of — a higher IRMAA tier.
A quick example. Say you're a single filer and your 2024 MAGI was $150,000. That falls in the $137,001–$171,000 bracket, so in 2026 you'd pay $405.80 a month for Part B plus a $37.50 Part D surcharge — about $240 a month more than the standard premium, or roughly $2,885 over the year. If you had kept your 2024 MAGI at $137,000 or below, you'd have paid the next tier down. That's the kind of margin worth planning around, and exactly what the calculator above is for.
See also: Part B late enrollment penalty calculator and Part D penalty calculator.
How to Appeal Your IRMAA (Form SSA-44)
An IRMAA determination is not always final. Because Medicare uses your income from two years ago, the surcharge can reflect a year that no longer matches your situation — most often because you've since retired. If a specific life event lowered your income, you can ask the Social Security Administration to use your more recent income instead by filing Form SSA-44.
Qualifying life-changing events
SSA recognizes eight events that let you request a reduction:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage (including retirement)
- Work reduction (cutting back your hours)
- Loss of income-producing property (through no fault of your own)
- Loss or reduction of certain pension income
- An employer settlement payment due to bankruptcy or closure
What does NOT qualify
Not every drop in income opens the door to an appeal. A one-time income event that simply won't repeat — selling a house, realizing capital gains, or doing a Roth conversion — does not qualify for SSA-44. In those cases, your premium comes back down on its own two years later, once that income rolls off the tax return Medicare is looking at.
How to file
- Complete Form SSA-44, which asks for the life-changing event, the date it happened, and an estimate of your reduced income for the current year.
- Attach evidence of the event — for retirement or reduced hours, a signed statement is often enough; other events may need documents like a marriage certificate, death certificate, or a letter from a former employer.
- Submit it to your local Social Security office, by mail, in person, or by fax.
Decisions usually come back within a few weeks. If approved, the reduction applies to both your Part B and Part D premiums and is generally retroactive to the start of the year the change applies. For a couple sitting in the first tier, a successful appeal can be worth well over $2,000 for the year — a strong return on a two-page form.
If you're not sure whether your situation qualifies, or you want a second set of eyes on the form before you send it, that's exactly the kind of thing I help San Diego County clients with — and there's no cost to talk it through.
Frequently Asked Questions
What is IRMAA?
IRMAA (Income-Related Monthly Adjustment Amount) is an extra amount higher-income Medicare beneficiaries pay on top of their standard Part B and Part D premiums. About 8% of beneficiaries pay it.
What income does Medicare use for my 2026 IRMAA?
Your MAGI from two years prior - your 2024 tax return sets your 2026 premiums. MAGI is your AGI plus tax-exempt interest.
Is IRMAA a cliff?
Yes. Going one dollar over a threshold moves your entire surcharge up a full tier for the whole year - it is not phased in.
Can I appeal my IRMAA?
Yes, if you had a qualifying life-changing event (retirement, work reduction, marriage, divorce, death of a spouse, loss of pension or income-producing property). You file Form SSA-44 with the Social Security Administration.
Does the Part D surcharge replace my drug plan premium?
No. The Part D IRMAA is added on top of your plan's premium and is paid directly to Medicare.
Not Sure How IRMAA Affects Your Medicare Choices?
I come to you anywhere in San Diego County — let's talk it through. No pressure, no obligation.
(619) 947-2325