IRMAA Calculator: Medicare Income Surcharge

How the Calculator Works

Choose your tax filing status and enter your modified adjusted gross income (MAGI) from the tax return two years before the coverage year. For 2026 premiums, Social Security generally uses your 2024 tax return. MAGI is your adjusted gross income plus tax-exempt interest income.

The calculator compares your MAGI with the published income brackets for that year. If your income is at or below the first threshold, you pay the standard premiums. If it is above, the calculator shows which bracket applies and the estimated added amount for Part B and Part D, based on the published figures it uses.

Worked Example

Suppose you file single and your 2024 MAGI was $100,000. That is below the 2026 first threshold of $109,000, so you would pay the standard 2026 Part B premium of $202.90 per month with no IRMAA.

Now suppose your 2024 MAGI was $120,000. That is above the $109,000 threshold, so you would fall into an IRMAA bracket and pay an added amount on top of both your Part B premium and your Part D plan premium. A married couple filing jointly with $200,000 in MAGI would be under the $218,000 joint threshold.

Limitations and Life-Changing Events

This tool gives an estimate, not a quote, using 2026 thresholds. The 2027 thresholds had not yet been announced when this page was updated. Social Security makes the official IRMAA determination and mails you a notice.

If your income has dropped because of a life-changing event, such as retirement, loss of income or the death of a spouse, you can ask Social Security to use more recent income. Kris is a licensed insurance agent, not a tax or legal adviser, so please talk with a tax professional about your income. Learn more on the Medicare planning page or estimate penalties with the Part B penalty calculator.

Calculators provide estimates for education only, not quotes or official determinations. We do not offer every plan available in your area. Currently, we represent 14 organizations which offer 119 products in your area. Any information we provide is limited to those plans we do offer in your area. Please contact Medicare.gov or 1-800-MEDICARE to get information on all of your options. This is a proprietary website and is not associated, endorsed or authorized by the Social Security Administration, the Department of Health and Human Services or the Center for Medicare and Medicaid Services. This site contains decision-support content and information about Medicare, services related to Medicare and services for people with Medicare. If you would like to find more information about the Medicare program please visit the Official U.S. Government Site for People with Medicare located at www.medicare.gov.

FAQ

Frequently asked questions

What is IRMAA in Medicare?

IRMAA stands for income-related monthly adjustment amount. It is an extra charge added to Medicare Part B and Part D premiums for people whose income is above certain thresholds. Social Security determines IRMAA using your tax return from two years prior. Most people with Medicare do not pay IRMAA.

What income level triggers IRMAA in 2026?

For 2026, IRMAA begins when modified adjusted gross income is above $109,000 for single filers or $218,000 for married couples filing jointly. These amounts are based on your tax return from two years prior, generally 2024. The 2027 thresholds had not been announced when this page was updated.

Which year’s income is used for IRMAA?

Social Security generally uses your modified adjusted gross income from two years before the coverage year. For 2026 premiums, that means your 2024 tax return. If that return is not available, Social Security may use the return from three years prior and adjust later once newer information is available.

Can I appeal an IRMAA decision?

Yes. If your income has dropped because of a life-changing event, such as retirement, reduced work hours, divorce or the death of a spouse, you can ask Social Security to use more recent income. You can also request a reconsideration if you think the information used was wrong. Kris can explain the process.

Does IRMAA apply to Medicare Advantage plans?

Yes. If you have a Medicare Advantage plan, you still pay your Part B premium, so a Part B IRMAA still applies. If your plan includes drug coverage, a Part D IRMAA applies as well. IRMAA is paid to Medicare, not to your plan, and is separate from any plan premium.

Can Kris help me reduce IRMAA?

Kris can explain how IRMAA works and help you understand your notice, but she is a licensed insurance agent, not a tax or legal adviser. Questions about lowering taxable income, retirement withdrawals or Roth conversions should go to a tax professional. Kris is glad to coordinate with your tax adviser on Medicare timing.

Is the IRMAA calculator result exact?

No. The result is an estimate, not a quote. It uses 2026 thresholds and the figures you enter. Social Security determines your official IRMAA using IRS data and sends you a notice. If your actual surcharge seems wrong, you can request a review, and Kris can help you understand next steps.