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UPDATED FOR 2026 · BASED ON 2025 CMS BRACKETS

IRMAA Calculator — Medicare Income Surcharge Estimator

Enter your filing status and modified adjusted gross income (MAGI) from 2 years ago. Calculator returns your Medicare Part B and Part D IRMAA surcharge, total annual cost above the standard premium, and your tier on the 6-tier bracket chart.

Your Information

2026 IRMAA uses your 2024 tax return. MAGI = AGI (Form 1040, line 11) + tax-exempt interest (line 2a).

IRMAA is a cliff — earning $1 above each threshold triggers the next tier's full surcharge for the entire year. Calculator highlights how close you are to the next tier.

Your IRMAA Surcharge

Enter your MAGI to see your surcharge →

Tier Single MAGI MFJ MAGI Part B Surcharge Part D Surcharge Total / Mo
0 — No IRMAA≤ $106,000≤ $212,000$0$0$0
1$106,001 – $133,000$212,001 – $266,000+$74.00+$13.70+$87.70
2$133,001 – $167,000$266,001 – $334,000+$185.00+$35.30+$220.30
3$167,001 – $200,000$334,001 – $400,000+$295.90+$57.00+$352.90
4$200,001 – $500,000$400,001 – $750,000+$406.90+$78.60+$485.50
5$500,001+$750,001++$443.90+$85.80+$529.70

Bracket source: CMS-published 2025 IRMAA brackets (latest confirmed). 2026 brackets follow the same structure with annual inflation adjustment (~2-4%); CMS publishes new brackets each November. Married Filing Separately brackets: ≤$106,000 = no IRMAA, $106,001–$394,000 = Tier 4, $394,001+ = Tier 5.

📋 How this calculator works

Sources: CMS-published 2025 Medicare Part B Premium and IRMAA brackets (latest confirmed by CMS). 2025 standard Part B premium: $185.00/month. SSA Form SSA-44 governs life-changing-event appeals.

Methodology: Calculator compares your MAGI against 6 income tiers per filing status, returns the Part B + Part D IRMAA surcharge for your tier, computes your annual additional cost above the standard $185/month Part B premium, and identifies how much income separates you from the next bracket cliff.

What's not included: The standard Part B premium ($185/mo) is the same for everyone in Tier 0; we show your IRMAA on top of that. Late-enrollment penalties for Part B (10% per 12 months delayed) and Part D (1% of national base premium per month delayed) are separate from IRMAA — not included in this calculator. Medicare Supplement (Medigap) and Medicare Advantage premiums are separate from Part B and Part D.

Update cadence: CMS announces new IRMAA brackets each November for the following year. We update this calculator within 7 days of CMS announcement.

Form SSA-44 — Appeal Your IRMAA

If a qualifying life event reduced your income from the level shown on the 2-year-old tax return, file Form SSA-44 to recalculate IRMAA based on your projected current-year income.

Qualifying life-changing events (any one triggers SSA-44 eligibility)

  • Marriage — newly married and filing jointly changes your income picture
  • Divorce or annulment
  • Death of your spouse
  • Work stoppage or reduction — you (or your spouse) retired, were laid off, or reduced hours, lowering income
  • Loss of income-producing property — natural disaster, theft, or other casualty (not investment loss)
  • Loss of pension income — pension plan termination or scheduled benefit reduction
  • Employer settlement payment — a one-time payment from a former employer that distorts MAGI

How to file: Download Form SSA-44 from SSA.gov, complete it with documentation of the life event (e.g., retirement letter, marriage certificate, death certificate), and submit at your local Social Security office or by mail. SSA reviews and either approves the recalculation or denies (with appeal rights). If approved, IRMAA recalculates using your projected current-year income instead of the 2-year-old tax return.

What does NOT qualify: Investment losses, capital losses, business losses (if not from casualty/theft/natural disaster), Roth conversion regret, voluntary income reductions for tax planning. SSA strictly limits the qualifying-event list.

IRMAA FAQ

What is IRMAA?+
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums if your modified adjusted gross income (MAGI) exceeds certain thresholds. The Social Security Administration determines your IRMAA based on your tax return from 2 years prior — so 2026 IRMAA uses your 2024 tax return. The surcharge ranges from about $74/month to $443/month for Part B, plus $13/month to $86/month for Part D, depending on income tier.
What MAGI determines my Medicare IRMAA?+
Your IRMAA is based on your modified adjusted gross income from your tax return TWO years before the current Medicare year. For 2026 IRMAA, SSA uses your 2024 tax return. MAGI for IRMAA purposes equals your adjusted gross income (AGI, line 11 on Form 1040) plus tax-exempt interest income (line 2a). It does not add back student loan interest deductions or rental losses.
Can I appeal my IRMAA?+
Yes. File Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) if a qualifying life event reduced your income. Qualifying events: marriage, divorce/annulment, death of spouse, work stoppage or reduction, loss of income-producing property (not investment loss), loss of pension income, employer settlement payment. SSA reviews and recalculates your IRMAA based on your projected current-year income, not the 2-year-old tax return.
How can I avoid IRMAA?+
IRMAA is a cliff at each bracket — earning $1 over a threshold triggers the next tier's full surcharge. Strategies: (1) Roth conversions BEFORE Medicare enrollment so future withdrawals don't count as MAGI; (2) Qualified Charitable Distributions (QCDs) from IRAs after age 70½ — count toward RMD but not toward MAGI; (3) Tax-loss harvesting; (4) Spread Roth conversions across multiple years to stay under brackets; (5) Coordinate with retirement timing — large 401(k) withdrawals in a single year can spike MAGI and trigger 2 years of IRMAA.
Do IRMAA brackets change every year?+
Yes. CMS announces new IRMAA brackets each November for the following calendar year. Income thresholds adjust for inflation (typically 2-4%/year). Surcharge dollar amounts also change because the standard Part B premium adjusts annually, and IRMAA tiers are calculated as 35%, 50%, 65%, 80%, and 85% of the total Part B premium minus what beneficiaries already pay (25% of total).
Is IRMAA a one-time hit or every year?+
IRMAA is recalculated every year based on the most recent tax return SSA has on file (typically 2 years old). If your income drops, your IRMAA drops the year after that lower income shows up on a tax return — usually a 2-year lag. Example: high income in 2024 triggers IRMAA in 2026; lower income in 2025 reduces IRMAA in 2027. Plan ahead.
What is the difference between IRMAA brackets for single, MFJ, and MFS filers?+
Single filers and married-filing-jointly (MFJ) couples have 6 tiers (no IRMAA + 5 surcharge tiers). MFJ thresholds are exactly 2x the single thresholds. Married-filing-separately (MFS) — when both spouses lived together — has only 3 effective tiers: no IRMAA below the threshold, then directly to Tier 4 surcharges, then Tier 5. MFS is punitive for IRMAA purposes, so couples eligible to file jointly almost always should.

Talk to a Medicare Specialist

IRMAA stacks on top of your Medigap or Advantage premium. A Medicare specialist can help you choose plans that minimize your TOTAL Medicare cost given your IRMAA tier, free.

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