IRMAA Medicare Calculator 2026
Calculate your Medicare Part B and Part D Income-Related Monthly Adjustment Amount (IRMAA) surcharges for 2026. Enter your modified adjusted gross income to see your exact premiums, surcharge brackets, and strategies to potentially lower your Medicare costs.
2026 IRMAA Brackets — Your Position
| MAGI (Single) | MAGI (Married Joint) | Part B Premium | Part D Surcharge |
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How IRMAA Medicare Calculator Works
Calculate your Medicare Part B and Part D IRMAA surcharges for 2026 based on income. See premiums, bracket thresholds, and strategies to reduce costs. Enter your values into the form above and the calculator processes them instantly in your browser — no data is sent to any server.
What Is IRMAA and How Does It Affect Your Medicare Costs?
IRMAA stands for Income-Related Monthly Adjustment Amount — a surcharge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. In 2026, the standard Part B premium is $202.90 per month. However, if your modified adjusted gross income from two years ago (your 2024 tax return) exceeds $106,000 for single filers or $212,000 for married couples filing jointly, you will pay higher premiums. IRMAA surcharges can add $81.00 to $408.20 per month for Part B alone, potentially doubling or tripling your Medicare costs.
2026 IRMAA Bracket Thresholds and Premium Amounts
The 2026 IRMAA brackets create a cliff structure where crossing a threshold by even $1 triggers the full surcharge for that tier. For single filers, the brackets start at $106,000 and increase through $133,500, $167,000, $200,000, and $500,000. Married couples filing jointly see thresholds at $212,000, $267,000, $334,000, $400,000, and $750,000. The highest earners — those above $500,000 single or $750,000 joint — pay $611.10 per month for Part B, more than three times the standard premium. Understanding exactly where you fall in these brackets is crucial for retirement income planning.
Strategies to Reduce or Avoid IRMAA Surcharges
If your income is near an IRMAA threshold, several strategies can help reduce your surcharges. Roth IRA conversions in lower-income years can reduce future required minimum distributions that push you into higher brackets. Qualified charitable distributions from IRAs count toward RMDs without increasing MAGI. Timing capital gains realizations, managing rental income, and coordinating Social Security claiming strategies can all help manage your MAGI. If you experienced a life-changing event such as retirement, divorce, or death of a spouse, you can file Form SSA-44 to request that Social Security use a more recent year's income instead of the standard two-year lookback.
IRMAA and Medicare Part D Drug Coverage
IRMAA also applies to Medicare Part D prescription drug coverage. While Part D premiums vary by plan, the IRMAA surcharge is a fixed amount added on top. In 2026, Part D surcharges range from $13.70 to $85.80 per month depending on your income bracket. Combined with Part B surcharges, high-income beneficiaries can face over $500 per month in additional Medicare costs. This calculator shows both Part B and Part D surcharges so you can see your complete IRMAA exposure and plan accordingly.
Frequently Asked Questions
What is IRMAA and who has to pay it?
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge on Medicare Part B and Part D premiums for beneficiaries with higher incomes. If your modified adjusted gross income exceeds $106,000 (single) or $212,000 (married filing jointly), you pay higher premiums. About 7% of Medicare beneficiaries pay IRMAA surcharges.
What income year does Medicare use for 2026 IRMAA?
Medicare uses your modified adjusted gross income from two years prior. For 2026 premiums, they use your 2024 tax return (filed in 2025). This is called the two-year lookback period. Your MAGI includes adjusted gross income plus tax-exempt interest income.
How much is the standard Medicare Part B premium in 2026?
The standard Medicare Part B premium for 2026 is $202.90 per month, an increase of $17.90 (9.7%) from 2025. This is the base premium before any IRMAA surcharges are applied. Most beneficiaries pay this standard amount.
Can I appeal my IRMAA surcharge?
Yes. If you experienced a life-changing event that reduced your income — such as retirement, job loss, divorce, death of a spouse, or reduction in pension — you can file Form SSA-44 with Social Security to request a new initial determination using a more recent tax year. Common qualifying events are listed on the form.
How do Roth conversions affect IRMAA?
Roth IRA conversions increase your MAGI in the year of conversion, which can trigger higher IRMAA surcharges two years later. However, strategic Roth conversions in lower-income years (such as early retirement before Social Security and RMDs begin) can reduce future MAGI and help avoid IRMAA in later years. It is a short-term cost for long-term savings strategy.
Does IRMAA apply to Medicare Advantage plans?
Yes. IRMAA surcharges apply regardless of whether you have Original Medicare or a Medicare Advantage plan. The Part B IRMAA is added to your Part B premium, and the Part D IRMAA is added to your drug plan premium. You cannot avoid IRMAA by switching plan types.