IRMAA Calculator 2026: Medicare Part B & D Surcharge
If your income is above a certain level, Medicare can cost you more each month.
The extra charge is called IRMAA, and it can add hundreds of dollars to your annual healthcare expenses.
Medicare IRMAA Calculator
How to Calculate IRMAA From Your Tax Return
For IRMAA purposes, Social Security generally calculates MAGI by adding your adjusted gross income (AGI) to your tax-exempt interest income.
MAGI = Adjusted Gross Income + Tax-Exempt Interest
| Step | What to Do | Example | Result |
|---|---|---|---|
| 1 | Choose the Medicare premium year | Calculate premiums for 2027 | 2027 |
| 2 | Find the tax year Medicare generally uses | Subtract 2 from 2027 | 2025 |
| 3 | Find your AGI on Form 1040, Line 11 | Read your 2025 tax return | $1,900 |
| 4 | Find tax-exempt interest on Form 1040, Line 2a | Read your 2025 tax return | $0 |
| 5 | Add AGI and tax-exempt interest | $1,900 + $0 | $1,900 MAGI |
| 6 | Identify your filing status | Married filing separately | Separate |
| 7 | Compare MAGI with the applicable income thresholds | $1,900 is below the standard threshold | No IRMAA surcharge expected |
| 8 | Determine the Part B IRMAA surcharge | Check the official 2027 Part B table | $0 estimated |
| 9 | Determine the Part D IRMAA surcharge | Check the official 2027 Part D table | $0 estimated |
| 10 | Calculate the total IRMAA surcharge | $0 + $0 | $0 per month |
2026 IRMAA Income Limits and Brackets
For 2026, the first IRMAA threshold is $109,000 for single filers and $218,000 for married couples filing jointly.
If your MAGI is below the applicable threshold, you generally pay the standard Part B premium of $202.90 a month and no Part D IRMAA surcharge.
Once your income crosses that limit, both premiums can increase.
The following tables show the 2026 amounts based on your 2024 MAGI.
Single, Head of Household, and Married Filing Jointly
| Single MAGI | Married Filing Jointly MAGI | Part B Surcharge | Total Part B Premium | Part D Surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0 | $202.90 | $0 |
| $109,001–$137,000 | $218,001–$274,000 | $81.20 | $284.10 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $202.90 | $405.80 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $324.60 | $527.50 | $60.40 |
| $205,001–$499,999 | $410,001–$749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
The Part D surcharge is added to your own plan’s monthly premium. So if your prescription drug plan costs $30 a month and your IRMAA surcharge is $14.50, your total Part D premium would be $44.50.
Married Filing Separately
The rules are different if you’re married but file separate tax returns and lived with your spouse during the tax year.
| 2024 MAGI | Part B Surcharge | Total Part B Premium | Part D Surcharge |
|---|---|---|---|
| $109,000 or less | $0 | $202.90 | $0 |
| $109,001–$390,999 | $446.30 | $649.20 | $83.30 |
| $391,000 or more | $487.00 | $689.90 | $91.00 |
As you can see, the surcharges can be much higher for married people who file separately and lived together during the year.
If you’re married but lived apart from your spouse for the entire tax year, different thresholds apply.
Check Social Security’s official Medicare premium tables to find the correct bracket for your situation.
What about 2027?
The 2027 Medicare premium amounts and IRMAA brackets are not official until the relevant figures are announced.
The standard Part B premium and income thresholds can change from year to year, so don’t assume the 2026 numbers will remain the same.
For 2027, Social Security will generally use your 2025 income to determine your IRMAA bracket.
How Much Does IRMAA Cost Per Month?
The surcharge can add up quickly, especially if you pay higher premiums for both Part B and Part D.
In 2026, the combined monthly Part B and Part D IRMAA surcharge ranges from $95.70 in the first surcharge tier to $578 in the highest tier.
That’s an additional $1,148.40 to $6,936 a year per person.
| IRMAA Tier | Share of Part B Costs | Combined Monthly Part B and Part D Surcharge | Annual Surcharge |
|---|---|---|---|
| 1 | 35% | $95.70 | $1,148.40 |
| 2 | 50% | $240.40 | $2,884.80 |
| 3 | 65% | $385.00 | $4,620.00 |
| 4 | 80% | $529.60 | $6,355.20 |
| 5 | 85% | $578.00 | $6,936.00 |
These figures are the additional charges, not your total Medicare premiums. You still pay the standard Part B premium and your Part D plan’s own premium.
For example, suppose you and your spouse are both enrolled in Medicare Part B and Part D, and each of you falls into the first IRMAA tier.
You would each pay $95.70 a month in combined IRMAA surcharges.
Together, that comes to $191.40 a month, or $2,296.80 a year.
That’s money you could otherwise use for groceries, travel, prescriptions or other retirement expenses.
And because IRMAA brackets have cutoffs, going just a little over a threshold can cost more than you might expect. At the first single-filer threshold, moving into the next tier increases the Part B premium by $81.20 a month, or $974.40 a year, before considering the Part D surcharge.
How to Avoid or Appeal IRMAA
If your income is high enough to trigger IRMAA, you have two main options: plan ahead to manage your MAGI, or ask Social Security to reconsider your surcharge if your circumstances qualify.
These are different situations, so it helps to know which one applies to you.
Appeal after a life-changing event with Form SSA-44
If your income has dropped because of a qualifying life-changing event, you may be able to ask Social Security to use a more recent income estimate.
Qualifying events can include:
- Marriage or divorce
- The death of your spouse
- You or your spouse stopping work or reducing work hours
- Loss of income-producing property because of a qualifying event beyond your control
- The termination or reorganization of an employer’s pension plan
For example, suppose you retired in 2025 after earning a high salary in 2024. Your 2024 income may put you in a higher IRMAA tier for 2026, even though your retirement income is much lower.
You may be able to request a new determination using Form SSA-44.
You’ll generally need to provide information about the life-changing event and evidence of your reduced income. Depending on your circumstances, this might include an employer’s retirement letter, a death certificate or tax documentation.
A one-time income event, such as a Roth conversion or a large retirement-account withdrawal, doesn’t by itself qualify as a life-changing event. If your income was temporarily high but your circumstances haven’t changed in a qualifying way, you may need to wait for the higher-income year to fall outside the lookback period.
Dispute an incorrect IRMAA determination
What if Social Security used the wrong income information or assigned you an incorrect bracket?
You can ask the agency to reconsider its decision. Form SSA-561-U2 is commonly used for a formal request for reconsideration.
Check your determination notice for the applicable deadline and instructions. If the underlying income figure on your tax return is wrong, you may also need to resolve that issue with the IRS.
You can contact Social Security at 1-800-772-1213 or visit a local office to discuss your situation.
Plan ahead to keep MAGI lower
You may also be able to reduce the chance of crossing an IRMAA threshold by managing when taxable income occurs.
Here are a few strategies worth considering.
Watch the timing of Roth conversions. Converting money from a traditional IRA to a Roth IRA can create taxable income in the year of the conversion.
Consider qualified charitable distributions. If you’re eligible, a qualified charitable distribution from an IRA can satisfy part or all of your required minimum distribution without including the qualifying amount in taxable income.
That may help keep AGI and MAGI lower.
Use qualified Roth withdrawals when appropriate. Qualified withdrawals from a Roth IRA generally aren’t included in taxable income.
If you have both traditional and Roth retirement savings, the account you draw from can affect your MAGI.
Think carefully about asset sales. Selling investments at a gain can increase your taxable income. If you’re planning a major sale, consider how the gain could affect your IRMAA bracket before deciding when to sell.
Review your income before the end of the year. If you’re close to a threshold, check your expected MAGI before taking a large distribution or making another decision that could increase taxable income.
IRMAA Calculator FAQs
It generally uses your modified adjusted gross income (MAGI) from two years earlier. MAGI is your adjusted gross income plus tax-exempt interest. If the usual tax information is unavailable, Social Security may use another available tax year.
No, an online IRMAA calculator provides an estimate based on the income, filing status, and premium-year information entered. Social Security determines your official IRMAA amounts using your tax records and applicable rules.
IRMAA does not apply to Medicare Part A premiums or directly to a Medicare Advantage plan premium. However, it can increase your Part B premium, and a separate Part D IRMAA may apply if your Medicare Advantage plan includes prescription drug coverage.
Yes, if both spouses are enrolled in Medicare coverage subject to IRMAA, each may owe a separate surcharge. For married couples filing jointly, the applicable income thresholds are based on their combined modified adjusted gross income.
Yes, crossing an IRMAA income threshold can move you into the next surcharge tier, increasing your monthly Medicare Part B and potentially Part D costs. Your filing status and applicable premium-year thresholds determine the amount.
CMS and Social Security generally publish the following year’s Medicare premiums and IRMAA amounts in the fall. Check their official announcements for confirmed 2027 thresholds before relying on calculator estimates.
You can request a new initial determination from Social Security if you have a qualifying life-changing event, such as retirement or a work stoppage, that reduced your income. Form SSA-44 is commonly used for this request. Other disagreements with an IRMAA decision may require a formal appeal.
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