US Medicare IRMAA 2028 Bracket Projection Calculator
Medicare IRMAA uses your tax return from TWO years ago. For 2028, IRS will look at 2026 MAGI. Project your 2028 surcharges based on 2026 income to plan Roth conversions, withdrawals, or income smoothing.
| 2026 MAGI (lookback) | — |
| Filing status | — |
| Projected 2028 IRMAA tier | — |
| Projected Part B premium 2028 | — |
| Projected Part D IRMAA 2028 | — |
| Total annual cost (B+D) | — |
| Extra cost from IRMAA | — |
Medicare IRMAA (Income-Related Monthly Adjustment Amount) uses a TWO-year lookback. For 2028 premiums, SSA uses your 2026 MAGI. Project your 2028 IRMAA tier now to make strategic decisions: Roth conversions, charitable QCDs, capital gains harvesting, all matter NOW for 2028 Medicare cost.
How the 2-Year Lookback Works
SSA receives your 2026 federal tax return (typically processed Q2 2027). Reviews late 2027. Sends IRMAA notice late 2027 for 2028 premium year. Appeals window: 60 days. A single-year MAGI spike (e.g., Roth conversion) triggers 12 months of higher Part B+D premiums.
2028 Projected Brackets
IRS publishes final 2028 IRMAA thresholds in October 2027 with COLA. Project: tiers index ~3% annually. 2028 single estimates: Tier 1 starts ~$112K, Tier 5 ~$530K. MFJ: Tier 1 ~$225K, Tier 5 ~$795K. Cliffs apply — $1 over = full tier.
Strategies to Stay in Lower Tier
Time Roth conversions across multiple years (smaller chunks). Use Qualified Charitable Distributions (QCDs) — up to $108K/yr from IRA directly to charity, reduces MAGI. Tax-loss harvest. Use Cap gains in lower-income years before age 63 (last unaffected MAGI year).
Appeal IRMAA After Life Events
SSA Form SSA-44 lets you appeal IRMAA after qualifying life events: retirement, divorce, spousal death, employer pension change. If 2026 MAGI was inflated by a one-time event, file the appeal to use a more recent year. Document the change.
Last updated May 2026. Sources: SSA IRMAA, Medicare.gov IRMAA Sliding Scale.