IRMAA Calculator 2026: Check Your Medicare Surcharge
Quick answer: IRMAA is an extra charge on Medicare Part B and Part D for higher incomes. Your 2026 surcharge is set from your 2024 tax return. If your income was $109,000 or less as a single filer, or $218,000 or less filing jointly, you pay nothing extra. One dollar over a threshold triggers the full next tier.
This free IRMAA calculator checks your 2026 Medicare surcharge in under a minute. Enter your 2024 income and filing status, and it shows your Part B and Part D surcharge, your bracket, and how close you are to the next cliff. About 8 in 100 people on Medicare pay this extra charge, and most never saw it coming: your 2026 premium is set from your 2024 tax return, so a one-time bump in income two years ago can raise your bill for all of 2026. The surcharge is a cliff, not a ramp: one dollar over a line can cost hundreds a year. This page explains the rule in plain English, shows every 2026 bracket, and covers how to appeal.
IRMAA Calculator
2026 figures from the Centers for Medicare and Medicaid Services. Your 2026 surcharge is set from your 2024 tax return.
Your MAGI is your adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a). Use your 2024 return.
Private by design: this tool runs entirely in your browser. The numbers you type never leave your device and are never stored. Close the page and they are gone.
Scope: this page covers full Part B coverage only. The separate immunosuppressive-drug-only Part B premium ($121.60) is not included.
What IRMAA Is, in Plain English
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra monthly charge added to your Medicare premiums when your income is above a set line. It is not a separate plan, and it is not a penalty. It is simply how Medicare charges higher-income beneficiaries more for the same coverage.
The surcharge applies to Part B, which covers doctor visits and outpatient care, and to Part D, which covers prescription drugs. If you have a Medicare Advantage plan with drug coverage, the Part D surcharge still applies. About 8 in 100 people with Part B pay IRMAA, according to the Centers for Medicare and Medicaid Services, and about the same share pay it on Part D. Most people on Medicare never see this charge. The standard Part B premium in 2026 is $202.90 a month, and that is what most people pay.
Social Security decides whether you owe IRMAA, using income information the IRS shares with them. You do not apply for it, and you cannot opt out while you keep the coverage. If you owe it, Social Security sends an initial determination notice showing your income, your filing status, and the surcharge for the year. If the numbers are wrong, or if your income has dropped since the tax year they used, you can ask for a new decision. The appeal section below explains how.
One point that surprises couples: IRMAA is charged per person. Your joint income decides the bracket, but each spouse pays their own surcharge, so a couple in the top bracket pays the top surcharge twice. The calculator above shows the household total when you pick two people.
The Two-Year Lookback: Your 2026 Premium Comes From Your 2024 Return
Your 2026 IRMAA is set from your 2024 tax return. That two-year gap is the rule, not a mistake: the IRS shares the most recent filed return it has with Social Security, and for 2026 that is normally the 2024 return. If your 2024 return was not available, they used your 2023 return instead, and the notice they sent you says which year they used.
The income figure they use is called MAGI, short for modified adjusted gross income. For Medicare, MAGI is your adjusted gross income from Form 1040, line 11, plus tax-exempt interest from line 2a. Both numbers are on the first page of your return. The calculator above uses the same definition, so the number you type should match what Social Security used.
Two details catch people out. First, tax-exempt interest counts even though it is not taxed: municipal bond interest adds nothing to your tax bill but still raises your MAGI. Second, tax-free Roth IRA withdrawals do not count, but a Roth conversion does, because the converted amount is taxable income that year. A conversion done for good retirement reasons can still push your Medicare premium up two years later.
Your filing status matters as much as your income. Joint thresholds are double the single ones, so a couple can earn twice as much before the surcharge starts. Married filing separately is much harsher: if you lived with your spouse at any time during the year, the surcharge jumps almost straight to the top tiers. Lived apart all year? Tell Social Security, because the single thresholds apply instead.
The Cliff: One Dollar Can Cost Hundreds a Year
IRMAA is a cliff, not a ramp. The surcharge does not rise gradually as your income rises: it jumps in fixed steps, and one dollar over a threshold triggers the full next tier for all 12 months. There is no partial tier and no rounding down.
Here is the smallest possible example. A single filer with 2024 MAGI of $109,000 pays no IRMAA at all. The same filer with MAGI of $109,001, one dollar more, pays $81.20 a month extra on Part B. That is $974.40 over the year, for one dollar of income. If they also have Part D, add $14.50 a month, or $174.00 a year, for a combined $1,148.40 a year from a single dollar.
The largest single step is from the second tier to the third. A single filer moving from $137,000 to $137,001 sees Part B rise from $81.20 to $202.90, up $121.70 a month, and Part D rise from $14.50 to $37.50, up $23.00 a month. Together that is $144.70 a month, or $1,736.40 a year, per person.
At the very top, the gap from the standard premium is wide. A single filer at $500,000 or more pays $487.00 a month extra on Part B, or $5,844.00 a year, plus $91.00 a month on Part D, or $1,092.00 a year. The combined surcharge is $578.00 a month, or $6,936.00 a year, per person, on top of the standard premium and the plan premium. For a couple both in the top tier, double it: $1,156.00 a month, or $13,872.00 a year, in surcharges alone.
The cliff cuts both ways. If you are close to a line, a small change can save real money: delaying a withdrawal, splitting a conversion across two tax years, or timing a sale can keep you in a lower tier. Think about it before the income lands on a return, because once the return is filed, the premium two years later is already set. This is a planning observation, not tax advice: for a decision involving thousands of dollars, talk with a tax professional who knows your full picture.
Every 2026 IRMAA Bracket
These are the official 2026 figures from the Centers for Medicare and Medicaid Services, based on 2024 MAGI. A MAGI exactly on a lower threshold stays in the lower tier: $109,000 exactly means no surcharge for a single filer, and $109,001 means the first tier. The top tier starts at its threshold: $500,000 exactly is already the top tier, and $391,000 exactly is already the top tier for married filing separately.
Part B: single, head of household, or qualifying surviving spouse, and married filing jointly
| 2024 MAGI, single | 2024 MAGI, joint | Part B IRMAA per month | Total Part B per month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 |
| $109,001 to $137,000 | $218,001 to $274,000 | $81.20 | $284.10 |
| $137,001 to $171,000 | $274,001 to $342,000 | $202.90 | $405.80 |
| $171,001 to $205,000 | $342,001 to $410,000 | $324.60 | $527.50 |
| $205,001 to $499,999 | $410,001 to $749,999 | $446.30 | $649.20 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 |
Part B: married filing separately, lived with spouse during the year
| 2024 MAGI | Part B IRMAA per month | Total Part B per month |
|---|---|---|
| $109,000 or less | $0.00 | $202.90 |
| $109,001 to $390,999 | $446.30 | $649.20 |
| $391,000 or more | $487.00 | $689.90 |
If you filed separately but lived apart from your spouse for the whole year, the single thresholds in the first table apply instead. Tell Social Security if that is your situation.
Part D: single, head of household, or qualifying surviving spouse, and married filing jointly
| 2024 MAGI, single | 2024 MAGI, joint | Part D IRMAA per month |
|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $83.30 |
| $500,000 or more | $750,000 or more | $91.00 |
Part D: married filing separately, lived with spouse during the year
| 2024 MAGI | Part D IRMAA per month |
|---|---|
| $109,000 or less | $0.00 |
| $109,001 to $390,999 | $83.30 |
| $391,000 or more | $91.00 |
The Part D amounts are added to your drug plan premium. The Part D surcharge is paid to Medicare, not to your plan, and it is deducted from your Social Security check when you receive one, or billed directly when you do not.
What Pushes You Over a Threshold
Most people who pay IRMAA did not have high income every year. They had one big year: a single event pushed MAGI over a line, and the surcharge followed for the full year two years later. The common one-time spikes are a Roth conversion, the first years of required minimum distributions, selling a home, a large capital gain, and a pension lump sum. Each adds to your adjusted gross income in the year it happens, and each counts in MAGI.
A Roth conversion is the most common surprise. Converting $50,000 from a traditional IRA to a Roth IRA adds $50,000 to that year's taxable income, and if your other income was already near a threshold, the conversion can push you up one tier or two. The higher premium arrives two years later, long after the conversion is done. The same logic applies to a home sale: the taxable gain counts even if the money went into your next home. Required minimum distributions are steadier, but the first years of RMDs often land on top of Social Security and a pension, and the total can cross a line you never crossed while working.
None of these spikes can be appealed away: the appeal process covers life-changing events that cut your income, not one-time income that raised it. Planning before the spike is the only real fix. Spreading a conversion across two or three tax years, or selling in a year when other income is low, can change the bracket. Again, this is a planning observation, not tax advice. A short conversation with a tax professional usually pays for itself.
Appealing With Form SSA-44
If your income has dropped since the tax year Social Security used, you can ask them to use more recent income instead. The request is made on Form SSA-44, titled "Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event." The current edition is dated 12-2025, and the form says to discontinue prior editions.
Only eight life-changing events qualify: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; loss of income-producing property beyond your control; loss of pension income; and an employer settlement payment. Each one has to have cut your income. File the form with proof of the event and an estimate of your reduced MAGI for the current year, at a local Social Security office, by mail, or through your my Social Security account. You can also call 1-800-772-1213 and ask for an appointment.
Several things do not qualify, and they are worth knowing before you spend time on the form. A Roth conversion does not qualify. A capital gain does not qualify. Investment or market losses do not qualify. Not knowing about the two-year rule does not qualify. Choosing to take smaller withdrawals does not qualify. If your income dropped for one of these reasons, the surcharge falls away on its own when the lower return becomes the one Social Security uses, two years later.
If approved, Social Security recalculates your premium using the estimated income and refunds IRMAA already withheld. If denied, you have 60 days from the notice to ask for reconsideration. Keep a copy of everything you send, and keep the notice with the 60-day date somewhere you will see it.
How IRMAA Is Paid, and When It Resets
If you receive a Social Security check, the Part B surcharge comes out of it with the standard premium. If not, Medicare bills you directly. The Part D surcharge works the same way: deducted from your Social Security, Railroad Retirement, or federal retirement benefit when you receive one, or paid directly to Medicare when you do not, even though your plan premium goes to your drug plan.
IRMAA resets every year: Social Security looks at the return from two years back and sets the new surcharge. A one-time spike in 2024 raises your 2026 premium, but if your 2025 income was lower, your 2027 premium reflects that. The surcharge is never permanent, and it never carries a balance forward.
One warning for 2027: the Centers for Medicare and Medicaid Services has not published 2027 premiums or IRMAA brackets yet. Any 2027 figure you see quoted is a projection, not an official number, and this tool does not estimate 2027. When CMS publishes the 2027 figures, this page will be updated. Until then, use 2026 figures for planning and check the CMS announcement when it lands, usually in the fall.
IRMAA also interacts with open enrollment, October 15 to December 7. Changing drug plans does not change your Part D IRMAA, because the surcharge is set by income, not by the plan you pick. But a cheaper plan premium still lowers your total bill. Our guide to Medicare open enrollment scams explains the calls and letters to watch out for during the season, and our Medicare Yearly Cost Estimator adds your monthly costs into one yearly total. For retirement withdrawals, see the RMD Calculator on the same page.
IRMAA Questions, Answered
What is IRMAA?
IRMAA is the Income-Related Monthly Adjustment Amount: an extra monthly charge added to Medicare Part B and Part D premiums for people with higher incomes. It is not a separate plan. Social Security sets it from the tax return the IRS shared, usually from two years ago. About 8 in 100 people on Medicare pay it.
How is my 2026 IRMAA figured?
Social Security looks at your 2024 modified adjusted gross income (MAGI) and your filing status. If your MAGI was $109,000 or less as a single filer, or $218,000 or less filing jointly, you pay no IRMAA. Above that, the surcharge rises in five steps, up to $487.00 a month for Part B and $91.00 a month for Part D. Use the IRMAA calculator above to check your own numbers in under a minute.
What counts as MAGI?
Your adjusted gross income from Form 1040, line 11, plus tax-exempt interest from line 2a. Tax-exempt interest counts even though it is not taxed. Tax-free Roth IRA withdrawals do not count, but a Roth conversion does, because the converted amount is taxable income in the year you convert.
Can I appeal my IRMAA?
Yes, if a life-changing event cut your income: marriage, divorce or annulment, death of a spouse, work stoppage or reduction, loss of income-producing property, loss of pension income, or an employer settlement payment. File Form SSA-44, edition 12-2025, with proof of the event and an estimate of your reduced income. A Roth conversion or a capital gain does not qualify.
Does IRMAA apply to both spouses?
Yes. IRMAA is per person. Your joint income sets the bracket, but each spouse pays their own surcharge. A couple in the top tier pays twice the per-person amount: $1,156.00 a month in combined Part B and Part D surcharges.
What if I do not have Part D?
Then you pay no Part D IRMAA. The Part B surcharge still applies if your income is over the threshold. If you enroll in Part D later, the Part D IRMAA is based on the same income and filing status, and a late-enrollment penalty may also apply.
Sources
Figures on this page come from the CMS fact sheet on 2026 Medicare Parts A and B premiums and deductibles (released November 14, 2025). The appeal rules and bracket tables also appear on Form SSA-44, edition 12-2025, and the Social Security pages on premiums for higher-income beneficiaries and requesting a lower IRMAA. Part D details are in the Medicare fact sheet How income affects your Medicare drug coverage premiums, and general cost information is at medicare.gov.
If a letter about your Medicare premium looks wrong, or a caller demands payment to fix it, run the letter through our Letter Explainer first. Medicare will never call and demand payment by gift card, wire, or crypto.