IRMAA Calculator
Calculate your 2026 Medicare IRMAA surcharge for Part B and Part D from your 2024 income and filing status.
IRMAA is an income-based surcharge on Medicare Part B and Part D premiums. Your 2026 premium is based on your 2024 income. If your 2024 modified adjusted gross income (MAGI) was above $109,000 as a single filer or $218,000 filing jointly, you pay more than the standard $202.90 Part B premium.
Higher-income beneficiaries pay more for Medicare. The surcharge is based on income from two years earlier, because that is the latest tax return available when premiums are set. Enter your 2024 income and filing status to see your 2026 Part B and Part D costs.
Calculate Your IRMAA Surcharge
Your 2026 Monthly Medicare Costs
Total Part B Premium
Part D Surcharge
In addition to your plan's own premiumThe surcharge works in steps. Going over a threshold by even $1 moves your whole premium to the next tier.
This premium applies per person. If both spouses are on Medicare, each pays this amount. The income threshold is based on your combined MAGI, and the premium is not split.
| 2024 MAGI, single | 2024 MAGI, married filing jointly | Part B premium (2026) | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| Up to $137,000 | Up to $274,000 | $284.10 | $14.50 |
| Up to $171,000 | Up to $342,000 | $405.80 | $37.50 |
| Up to $205,000 | Up to $410,000 | $527.50 | $60.40 |
| Under $500,000 | Under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
It uses income from two years ago. Your 2026 premium is based on your 2024 tax return. A one-time event in that year, such as a Roth conversion, the sale of a home or investments, or a large IRA withdrawal, can raise your premium two years later even if your income has since fallen.
It works in steps. Going over a threshold by $1 moves your whole premium to the next tier. A single filer with a MAGI of $109,001 pays $81.20 a month more for Part B and $14.50 more for Part D than one with $109,000. That is about $1,148 over the year.
What counts as MAGI. Your adjusted gross income plus tax-exempt interest, such as municipal bond interest.
Couples. The threshold applies to your combined income on a joint return. Each spouse on Medicare then pays the premium for that tier.
If your income has dropped. After a life-changing event, such as retirement, reduced work hours, divorce or the death of a spouse, file Form SSA-44 with Social Security to have the surcharge based on your more recent income.
The surcharge lasts one year at a time. SSA sets it again each year from the next tax return, so one high-income year affects one year of premiums.
If you are planning a Roth conversion, the Roth Conversion IRMAA Planner shows how much you can convert before reaching the next tier. The 2027 brackets are usually announced in November.
Frequently Asked Questions
What is IRMAA?
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to the standard Medicare Part B and Part D premiums for beneficiaries whose income is above set thresholds, based on income from two years earlier.
What income does my 2026 IRMAA use?
Your 2024 modified adjusted gross income (MAGI), from your 2024 tax return. Your current income does not affect this year's premium.
Is IRMAA a gradual increase or a cliff?
It works in steps. Going over a threshold by even $1 moves your whole premium to the next tier. It is not prorated.
If my spouse and I are both on Medicare, do we split the IRMAA surcharge?
No. The threshold is based on your combined MAGI on a joint return, and each spouse enrolled in Medicare pays the full premium for that tier.
Can I appeal my IRMAA if my income has dropped?
Yes. After a qualifying life-changing event, such as retirement, divorce or the death of a spouse, you can file Form SSA-44 to have the surcharge based on more recent income.
Does IRMAA apply to Medicare Part A?
No. It applies only to Part B and Part D.
This calculator gives a general estimate based on the 2026 Medicare IRMAA brackets published by CMS. It is not financial or legal advice. The Part D surcharges shown are added to your Part D plan's own premium, which differs by plan and is not calculated here. For your official premium, contact the Social Security Administration or visit medicare.gov.