IRMAA Calculator
Your 2026 Medicare Part B and Part D premiums based on your 2024 income
Last updated: October 2026 · CMS 2026 premium tables
Your 2024 tax return
AGI from Form 1040 plus tax-exempt interest
$21,001 more of 2024 income would have moved you into the next tier.
2026 IRMAA brackets for your filing status
| 2024 MAGI | Part B / month | Part D IRMAA / month |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| Above $109,000, up to $137,000 | $284.10 | $14.50 |
| Above $137,000, up to $171,000 | $405.80 | $37.50 |
| Above $171,000, up to $205,000 | $527.50 | $60.40 |
| Above $205,000, below $500,000 | $649.20 | $83.30 |
| $500,000 or more | $689.90 | $91.00 |
The 2027 brackets have not been published yet. CMS usually announces them in the fall, and they will be based on your 2025 income.
How IRMAA is worked out
Everyone on Medicare Part B pays a monthly premium. In 2026 the standard premium is $202.90. If your modified adjusted gross income is above the first threshold, you pay that plus an income-related monthly adjustment amount. Part D works the same way, with a separate surcharge added to whatever your drug plan charges.
SSA decides your tier from the tax return filed two years earlier, so your 2026 premium depends on your 2024 income. MAGI for this purpose is the adjusted gross income on your return plus any tax-exempt interest. The tiers are cliffs: going one dollar over a threshold puts you in the higher tier for the whole year.
Worked example
A single retiree had $150,000 of MAGI in 2024. That falls in the second IRMAA tier, above $137,000 and up to $171,000. Her 2026 Part B premium is $405.80 a month instead of $202.90, and she pays an extra $37.50 a month for Part D. Her IRMAA for the year is ($202.90 + $37.50) x 12 = $2,884.80. Had her 2024 income been $137,000, she would have paid only the first-tier surcharge, $1,148.40 for the year.
Married couples
On a joint return, the thresholds are doubled and each spouse on Medicare pays the surcharge, so a couple in the second tier pays $5,769.60 a year between them. Married filing separately is the harshest status: if you lived with your spouse at any point in the year, anything above $109,000 puts you in the second-highest tier.
Appealing with Form SSA-44
If your income has dropped because of a life-changing event, you can ask SSA to use a more recent year. File Form SSA-44 with proof of the event and of the lower income. Qualifying events are marriage, divorce or annulment, death of a spouse, stopping or reducing work, loss of income-producing property, loss of pension income, and an employer settlement payment. Retiring is the most common reason: someone whose 2024 income included a full year of salary can ask SSA to use an estimate of their lower 2026 income instead, and correct it later from the actual return.
Planning around the thresholds
Roth conversions, large IRA withdrawals and capital gains all raise MAGI two years before the premium they affect. Before converting, check how far the extra income would push you with the Roth conversion calculator. Social Security's taxable portion counts too, which you can estimate with the Social Security calculator. To see how withdrawals affect your savings, use the retirement withdrawal calculator.
Frequently asked questions
What is IRMAA?
IRMAA, the income-related monthly adjustment amount, is a surcharge added to Medicare Part B and Part D premiums for people with higher incomes. In 2026 it starts above $109,000 of modified adjusted gross income for a single filer and $218,000 for a married couple filing jointly.
Which year's income sets my 2026 IRMAA?
Your 2024 federal tax return. SSA uses the return from two years before the premium year, so a large Roth conversion or capital gain in 2024 shows up in your 2026 premiums. If the 2024 return is not available, SSA can use 2023 and update it later.
What income counts for IRMAA?
Modified adjusted gross income: the adjusted gross income on your Form 1040 plus tax-exempt interest. That includes wages, IRA and 401(k) withdrawals, Roth conversions, capital gains, and the taxable part of Social Security.
What is the standard Part B premium in 2026?
$202.90 a month, with an annual Part B deductible of $283. People in the top IRMAA tier pay $689.90 a month for Part B, plus $91.00 a month on top of their Part D plan premium.
Can I appeal IRMAA if my income has dropped?
Yes. If your income fell because of a life-changing event, you can ask SSA to use a more recent year by filing Form SSA-44. Qualifying events are marriage, divorce or annulment, death of a spouse, work stoppage or reduction, loss of income-producing property, loss of pension income, and an employer settlement payment. Retirement counts as a work stoppage.
Is one dollar over the line really that expensive?
Yes. IRMAA is a cliff, not a phase-in. A single filer with $109,001 of MAGI in 2024 pays the full first-tier surcharge in 2026, $81.20 a month for Part B plus $14.50 for Part D, or $1,148 for the year.