Medicare IRMAA 2026 Part B + D Calculator
Medicare's Income-Related Monthly Adjustment Amount (IRMAA) applies to Part B and Part D premiums when 2024 modified adjusted gross income (MAGI) exceeds $106,000 single or $212,000 married joint. The surcharge stacks on top of standard Part B premium ($185 in 2026), reaching $443.90 extra monthly in the highest bracket.
How IRMAA Works
Medicare uses your tax return from 2 years prior to determine current-year premiums (2024 MAGI → 2026 premiums). Five surcharge brackets ranging from $75 to $443.90 monthly extra on top of $185 standard Part B premium. Crossing a bracket by even $1 jumps you to the next surcharge tier — IRMAA cliffs are infamous in retirement planning.
Avoiding IRMAA Cliffs
Three strategies: (1) Bunch Roth conversions in non-Medicare years (before 63). (2) Time large capital gains, business sales, RMDs to stay just under next bracket. (3) Use QCD (Qualified Charitable Distribution) from IRA to lower MAGI — counts as distribution but excluded from AGI. Form SSA-44 lets you request reduction if 2024 was a one-time event (Roth conversion, business sale, divorce, spouse death, retirement).
Part D IRMAA Often Forgotten
Part D IRMAA stacks on Part D plan premium ($45-100/mo typical). Combined Part B + D surcharge at top bracket reaches $530/mo per beneficiary, $6,360/yr per person. Household of 2 high-income Medicare beneficiaries can pay $12,000+/yr in IRMAA alone. Often makes Roth conversions during high-income years far more expensive than people anticipate.
Source: Medicare.gov 2026 Premium Tables, Social Security Administration POMS HI 01101.020. Last updated: May 2026.