About the Medicare IRMAA Calculator
This Medicare IRMAA calculator shows what you will pay for Medicare Part B and Part D in 2026 once the income-related monthly adjustment amount (IRMAA) is applied. Choose your tax filing status and enter your modified adjusted gross income (MAGI) — for 2026 premiums, Social Security uses the MAGI on your 2024 tax return — to see your bracket, your monthly premiums and the extra you pay each year compared with the standard $202.90 Part B premium.
It is designed for retirees and people approaching 65 who are planning Roth conversions, capital gains, required minimum distributions or the sale of a home, because a single dollar over a threshold moves you into a higher bracket for the whole year. The calculator shows exactly how much room you have before the next bracket.
Figures are the 2026 amounts published by CMS in its 2026 premiums fact sheet; CMS normally announces the 2027 amounts in the fall, so this page will move to them once they are published. MAGI here is adjusted gross income plus tax-exempt interest. Each spouse enrolled in Medicare pays the surcharge separately, and the Part D surcharge is added to whatever your drug plan charges.
With the default inputs, the total monthly premium per person is $478.30. Change any value above to recalculate instantly.
How to use the medicare irmaa calculator
- 1Choose the filing status from your 2024 tax return.
- 2Enter the MAGI from that return (AGI plus tax-exempt interest).
- 3For joint filers, choose how many spouses are on Medicare.
- 4Say whether you have Part D and enter your drug plan’s premium.
- 5Read your bracket, total premium and how much room you have before the next bracket.
Formula and method
Social Security places you in one of six brackets based on the MAGI reported on your tax return from two years earlier (2024 for 2026 premiums). The standard 2026 Part B premium is $202.90; higher brackets pay 140%, 200%, 260%, 320% and 340% of the program cost, giving $284.10, $405.80, $527.50, $649.20 and $689.90. Part D adds a flat surcharge of $14.50 to $91.00 on top of your plan’s premium.
The thresholds are cliffs: exceeding a limit by $1 moves you into the next bracket for the whole year. Married couples filing jointly use thresholds twice as high as single filers, and each enrolled spouse pays the surcharge. Married people who lived with their spouse but filed separately jump straight to the two highest brackets once MAGI exceeds $109,000.
- MAGI
- Adjusted gross income plus tax-exempt interest, from two years earlier
- tier
- IRMAA bracket (Standard, then 1–5)
Worked examples
Single filer with $150,000 MAGI
$150,000 falls between $137,000 and $171,000, so Part B is $405.80 and Part D adds $37.50 on top of the $35 plan premium: $478.30 a month. Compared with the standard $202.90, that is ($202.90 + $37.50) × 12 = $2,884.80 extra a year. MAGI can rise another $21,000 before the next bracket.
Married couple, both on Medicare, $300,000 MAGI
Joint MAGI of $300,000 is in the $274,000–$342,000 bracket: Part B $405.80 and Part D IRMAA $37.50 per person. For two people the surcharge is $2,884.80 × 2 = $5,769.60 a year, and total premiums including $35 drug plans are $11,479.20.
Retiree just under the first threshold
At $105,000 a single filer pays only the standard $202.90 Part B premium. There is $4,000 of room before the $109,000 threshold — useful to know before doing a Roth conversion or selling investments.
Frequently asked questions
What are the 2026 IRMAA brackets?+
For 2026 the standard Part B premium applies up to $109,000 of 2024 MAGI for single filers and $218,000 for joint filers. Brackets then step up at $137,000, $171,000, $205,000 and $500,000 (single) or $274,000, $342,000, $410,000 and $750,000 (joint).
Which year’s income is used for IRMAA?+
Social Security uses the tax return from two years before the premium year, so 2026 premiums are based on 2024 MAGI. If that return is not available it may use the return from three years earlier and adjust later.
Can I appeal or reduce IRMAA?+
Yes. If your income dropped because of a life-changing event such as retirement, reduced work hours, marriage, divorce or the death of a spouse, file Form SSA-44 to ask Social Security to use a more recent year. You can also appeal if the income data is wrong.
What counts as MAGI for IRMAA?+
Adjusted gross income plus tax-exempt interest. That includes wages, pensions, taxable IRA and 401(k) withdrawals, Roth conversions, capital gains, dividends and the taxable part of Social Security. Qualified Roth withdrawals and HSA withdrawals for medical costs do not count.
Is IRMAA charged per person or per couple?+
Per person. Each spouse enrolled in Medicare pays their own Part B premium and Part D surcharge, even though the bracket is determined from the couple’s joint MAGI when you file jointly.
Results are estimates for educational purposes and are not financial advice. Rates, fees and terms vary — confirm with your lender or a licensed advisor before making decisions.