IRMAA Calculator
Updated August 1, 2026
If your income is above a set threshold, Medicare adds a surcharge — the Income-Related Monthly Adjustment Amount, or IRMAA — to your Part B and Part D premiums. It's a cliff, not a slope: one dollar over a threshold applies the entire tier surcharge. Enter your 2024 MAGI and filing status to see your 2026 tier, total monthly Part B premium, the yearly surcharge, and exactly how many dollars of headroom you have before the next cliff.
Your IRMAA tier
Tier 2
Total Part B premium $405.80/mo (standard $202.90 + $202.90 surcharge), plus a Part D surcharge of $37.50/mo.
Extra IRMAA cost: $2,885/year per person ($5,770/year for a couple where both are on Medicare).
The next cliff for this filing status starts at $171,001.
2026 brackets, based on your MAGI from two years prior (2024). MAGI = adjusted gross income + tax-exempt interest. Educational estimate, not tax advice.
How IRMAA works
Most people pay the standard Part B premium — $202.90/month in 2026. Above the first income threshold, Social Security adds a surcharge to both Part B and Part D, calculated from your MAGI two years prior. Because it's a cliff, crossing a threshold by a single dollar triggers the full tier surcharge — the difference between $0 and over $1,100 a year can come down to one extra dollar of a Roth conversion or capital gain.
2026 IRMAA brackets and what each tier costs
| Tier | Single MAGI | Joint MAGI | Part B/mo | Surcharge/yr (per person) |
|---|---|---|---|---|
| 0 | ≤ $109,000 | ≤ $218,000 | $202.90 | $0 |
| 1 | $109,001–$137,000 | $218,001–$274,000 | $284.10 | $1,148.40 |
| 2 | $137,001–$171,000 | $274,001–$342,000 | $405.80 | $2,884.80 |
| 3 | $171,001–$205,000 | $342,001–$410,000 | $527.50 | $4,620.00 |
| 4 | $205,001–$500,000 | $410,001–$750,000 | $649.20 | $6,355.20 |
| 5 | > $500,000 | > $750,000 | $689.90 | $6,936.00 |
The per-person yearly figure combines the Part B and Part D surcharges (×12). A couple where both spouses are on Medicare pays it twice — nearly $13,900/year at the top tier. Married-filing-separately brackets are compressed: above $109,000 you jump straight to the Tier 4 surcharge, and above $391,000 to Tier 5.
Why the two-year lookback catches new retirees
Your 2026 IRMAA is set by your 2024 return — so the income that determines your first Medicare premiums is roughly your income at age 63. A large Roth conversion, business sale, or capital gain in those years can saddle your first Medicare years with a surcharge. If your income has since dropped because of a qualifying life-changing event (retirement, work stoppage, divorce, death of a spouse), you can appeal with Form SSA-44.
For the full rules — every bracket, the survivor's cliff, MAGI-management strategies (QCDs, drawdown order, spreading capital gains), and the appeal process — read our complete guide to IRMAA Medicare surcharges and how to appeal IRMAA after a life-changing event. Related: required minimum distributions and retirement tax planning both drive the MAGI that triggers these tiers — estimate your RMD with our RMD calculator.