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Medicare IRMAA Calculator

Look up your 2026 Medicare IRMAA surcharge based on income. See Part B and Part D premiums at every bracket, find how close you are to the next tier, and get strategies to reduce future IRMAA costs.

$
2024 MAGI for 2026 premiums (line 11 of Form 1040)
MFS has fewer brackets with higher surcharges
$/mo
Your Part D plan's monthly premium before IRMAA
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How to Use This Calculator

IRMAA Lookup tab

The default tab. Enter your filing status, MAGI from 2 years prior (2024 MAGI for 2026 premiums), and Medicare coverage type. The calculator shows your Part B premium, Part D surcharge, total monthly cost, annual IRMAA cost, and how close you are to the next bracket. Expand "More options" to adjust for Married Filing Separately or your Part D plan's base premium.

IRMAA Brackets tab

View the complete 2026 IRMAA bracket table for your filing status. Your position is highlighted, with distance to the next bracket up and down. See the annual cost at each tier and get planning insights on how much MAGI reduction would save you.

Reduce Future IRMAA tab

Enter your current MAGI and target tier. Get a ranked list of strategies to reduce your MAGI: Roth conversions, Qualified Charitable Distributions (QCDs), tax-loss harvesting, capital gains timing, HSA contributions, and donor-advised fund bunching. Each strategy includes the potential MAGI reduction and annual IRMAA savings.

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Every input is encoded in the URL. Click Share to send your exact scenario to a spouse, financial advisor, or Medicare counselor.

The Formula

IRMAA is not a formula — it is a bracket lookup based on your Modified Adjusted Gross Income (MAGI) from 2 years prior:

IRMAA Surcharge = Bracket Lookup (MAGI from 2 years prior, Filing Status)

Total Part B = Standard Premium ($202.90/mo) + Part B IRMAA Surcharge
Total Part D = Plan Base Premium + Part D IRMAA Surcharge
Total Monthly Medicare = Part B + Part D

Annual IRMAA Cost = (Part B Surcharge + Part D Surcharge) × 12

MAGI = AGI + Tax-Exempt Interest Income (including municipal bonds)

Key difference from income tax: IRMAA brackets are cliff-based, not graduated. If your MAGI is $1 over a threshold, your entire premium jumps to that tier. There is no partial surcharge. This makes bracket-edge planning critical.

Important: MAGI for IRMAA includes tax-exempt interest income (municipal bonds), which is excluded from regular AGI. This catches many retirees off guard.

Example

Robert and Susan — Retired couple, MFJ, 2024 MAGI of $220,000

Robert (68) and Susan (66) are both on Medicare. They file jointly with a 2024 MAGI of $220,000. Their 2024 MAGI determines their 2026 Medicare premiums.

IRMAA Lookup result

Filing statusMarried Filing Jointly
2024 MAGI$220,000
IRMAA TierTier 1 ($212,001–$267,000)
Part B per person$284.00/mo (vs $202.90 standard)
Part B surcharge (couple)$162.20/mo ($81.10 each)
Part D surcharge (couple)$27.40/mo ($13.70 each)
Annual IRMAA cost$2,275.20

They are only $8,000 over the $212,000 threshold. If Robert had done a Qualified Charitable Distribution (QCD) of $8,000 from his IRA in 2024, their MAGI would have been $212,000 and they would pay $0 in IRMAA surcharges — saving $2,275/year.

2026 IRMAA Brackets — Married Filing Jointly

Standard: ≤$212,000B: $202.90 | D: +$0.00
Tier 1: $212,001–$267,000B: $284.00 | D: +$13.70
Tier 2: $267,001–$334,000B: $405.00 | D: +$35.30
Tier 3: $334,001–$400,000B: $525.90 | D: +$57.00
Tier 4: $400,001–$750,000B: $636.90 | D: +$78.60
Tier 5: >$750,000B: $674.00 | D: +$85.80

FAQ

IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to your Medicare Part B and Part D premiums if your Modified Adjusted Gross Income (MAGI) from 2 years prior exceeds certain thresholds. For 2026, the standard Part B premium is $202.90/month (CMS-8089-N). If your 2024 MAGI exceeds $212,000 (MFJ) or $106,000 (Single), you pay more. IRMAA brackets are cliff-based — even $1 over a threshold triggers the full surcharge for that tier.
Social Security uses your most recently filed tax return, which is typically from 2 years prior. Your 2024 tax return (filed in early 2025) determines your 2026 premiums. This 2-year lookback means you need to plan income reductions well in advance. If you had a life-changing event (retirement, divorce, death of spouse, work stoppage), you can request a reduction by filing SSA Form SSA-44.
Yes. This is one of the most common IRMAA planning mistakes. MAGI for IRMAA purposes includes tax-exempt interest income, including municipal bond interest. While muni bond income is excluded from regular federal income tax, it IS added back to AGI when calculating MAGI for Medicare IRMAA. Retirees who shift heavily into municipal bonds to reduce taxes may not reduce their IRMAA exposure at all.
Top strategies: (1) Qualified Charitable Distributions (QCDs) from an IRA if age 70.5+ — up to $105,000/year excluded from AGI. (2) Roth conversions before RMDs begin to reduce future taxable IRA withdrawals. (3) Tax-loss harvesting to offset capital gains. (4) Spreading large capital gains across multiple tax years. (5) HSA contributions if still working with an HDHP. (6) Donor-advised fund bunching to concentrate deductions. Remember: actions in 2024 affect 2026 premiums. Plan 2 years ahead.
Yes, if you experienced a life-changing event that reduced your income. Qualifying events include: marriage, divorce, death of spouse, work stoppage or reduction, loss of income-producing property, loss of pension, or an employer settlement payment. File SSA Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) with supporting documentation. Social Security will use your more recent income instead of the 2-year-old return.

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