Free calculator
IRMAA Calculator
Whether your income triggers a Medicare Part B & D surcharge, and by how much.
Reviewed September 2, 2026
Short answer
IRMAA is a Medicare surcharge added to Part B and Part D when your income from two years ago crossed a threshold. 2026 surcharges use 2024 MAGI: married-filing-jointly at $300,000 pays $405.80/month on Part B plus a $37.50 Part D surcharge. The first single cliff is exactly $109,000.
Income from two years ago
- Standard Part B$202.90
- IRMAA Part B surcharge$202.90
- Part D surcharge$37.50
The entered MAGI falls in IRMAA tier 2. Per Medicare enrollee, the two income-related adjustments add $240.40 per month beyond the standard Part B premium and any Part D plan premium.
As of 2026 CMS figures (standard Part B premium $202.90/month). IRMAA is based on your modified AGI from two years prior: 2026 surcharges use 2024 income. The individual schedule covers single, head-of-household, and married-filing-separately filers who lived apart all year; married filing jointly has its own. Married-filing-separately filers who lived with a spouse use a separate CMS schedule not modeled here. IRMAA is a cliff: one dollar over a threshold adds the full next-tier surcharge for the year.
This is an educational estimate, not tax or financial advice. Figures reflect the law year shown and the inputs you provide. Consult a qualified professional before acting.
Sources
- 2026 Medicare Parts A & B premiums and deductibles — Centers for Medicare & Medicaid Services
The 2026 Part B premium and Part B and Part D income-related adjustment tables.
Accessed September 2, 2026
- Request to lower an Income-Related Monthly Adjustment Amount — Social Security Administration
Life-changing events that may support a request to reduce IRMAA.
Accessed September 2, 2026
How it’s calculated
- Take your modified AGI from two years prior: 2026 IRMAA uses 2024 income (AGI plus tax-exempt interest).
- Find the tier your MAGI falls in on the 2026 CMS schedule for your filing status; the first single cliff is exactly $109,000.
- Add that tier's surcharge to the standard $202.90 Part B premium and the separate Part D surcharge, per person on Medicare.
Worked IRMAA example
- 2024 MAGI
- $300,000
- Filing status
- Married filing jointly
- Medicare year
- 2026
Result
$405.80 per month for Part B, plus a $37.50 monthly Part D income-related adjustment per person.
The calculator places the two-year-old MAGI in the corresponding CMS tier. A Part D plan premium, if any, is separate from the displayed Part D adjustment.
What this calculator does not cover
- The married-filing-separately schedule for a person who lived with a spouse during the tax year is not modeled.
- The calculator does not decide whether a life-changing event qualifies for a new determination.
- Amounts are per Medicare enrollee and exclude the underlying Part D plan premium.
Frequently asked
- Why does 2026 IRMAA use my 2024 income?
- Medicare sets IRMAA from the most recent tax return the SSA has, which is two years old. A one-time 2024 spike, a Roth conversion or capital gain, can raise your 2026 premiums even if your income has since fallen.
- Is IRMAA really a cliff?
- Yes. One dollar over a threshold applies the full next-tier surcharge for the whole year, with no phase-in. This calculator prices that dollar cost. A full Meridary plan flags years that run close to an IRMAA tier and prices what crossing would cost, those figures are read off the finished projection and are not deducted inside the year-fold.
- Can IRMAA be reduced after my income falls?
- Possibly. If a qualifying life-changing event reduced your income, you can ask Social Security for a new determination, commonly using Form SSA-44. This calculator cannot determine eligibility for reconsideration.