Medicare IRMAA is an income-related surcharge added to your 2026 Part B and Part D premiums. It is set by your 2024 tax-return MAGI and your filing status. At or below the first threshold you pay only the standard $202.90 Part B premium. A single filer with $150,000 of MAGI pays about $2,885 in extra IRMAA for the year.
Total annual IRMAA surcharge (Part B + Part D)
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How to Use the Medicare IRMAA Calculator
- Pick the filing status from your 2024 tax return. That is the return SSA uses to set your 2026 premiums.
- Enter your 2024 MAGI (adjusted gross income plus any tax-exempt interest).
- Say whether you are enrolled in a Part D drug plan, then read your Part B premium, the surcharge amounts, your bracket and the next-threshold cliff.
| Result | What it means |
|---|---|
| Total annual IRMAA surcharge | The extra you pay for the year above the standard premium: the Part B surcharge plus the Part D add-on, times 12. This is the headline number. |
| Part B monthly premium | Your full 2026 Part B premium for the month, standard plus any IRMAA. The standard premium is $202.90. |
| Part B IRMAA surcharge | Only the surcharge part: your Part B premium minus the $202.90 standard, shown monthly and yearly. |
| Part D IRMAA add-on | An extra amount paid on top of your drug-plan premium, if you have Part D. Shown monthly and yearly. |
| Your 2026 income bracket | The MAGI range your income falls in for your filing status. |
| Next threshold (the cliff) | How much more MAGI would push you into the next, higher bracket. |
What Is Medicare IRMAA?
IRMAA stands for the income-related monthly adjustment amount. It is a surcharge that higher-income people pay on top of the standard Medicare Part B and Part D premiums. The Social Security Administration (SSA) decides who owes it, and the Centers for Medicare and Medicaid Services (CMS) sets the premium amounts each year.
The standard 2026 Part B premium is $202.90 a month. If your income is above the first threshold, you pay that base plus an IRMAA amount. There are five higher brackets for most filers. The surcharge is not a tax on the extra income; it is a flat step added to your premium based on which bracket you land in.
IRMAA matters most for retirees who control some of their income, such as the timing of retirement-account withdrawals. If a one-time event pushes your MAGI over a line, you can pay the higher premium for a full year. Our retirement calculator can help you plan the income side.
How Does the IRMAA Calculator Work?
The calculator looks up your 2024 MAGI on the official CMS 2026 bracket table for your filing status, finds the Part B premium and the Part D add-on for that bracket, then subtracts the standard premium to show the pure surcharge.
Part B surcharge = bracket premium - $202.90, and Total annual IRMAA = (Part B surcharge + Part D add-on) x 12- Find the MAGI bracket for your filing status. Single, head of household and qualifying surviving spouse share one scale; married filing jointly has higher lines; married filing separately has its own two-step scale.
- Read the Part B monthly premium for that bracket, from $202.90 up to $689.90.
- Subtract the $202.90 standard premium to get the monthly Part B surcharge, then multiply by 12 for the year.
- Add the Part D monthly add-on for that bracket, from $0 up to $91.00, times 12, if you are enrolled in Part D.
- The two yearly amounts added together are your total annual IRMAA.
Because each bracket is a flat step, crossing a threshold by even one dollar raises your premium for the whole tier. The tool shows how far you are from the next line so you can see the risk before it happens.
Medicare IRMAA Example: Four Worked Cases
Every number below was computed in code from the CMS 2026 brackets above, and matches the worked examples in the verified data.
| Case | Inputs | Result |
|---|---|---|
| Single, in the third bracket | Single, 2024 MAGI $150,000, has Part D | Part B $405.80/mo (surcharge $202.90/mo = $2,434.80/yr). Part D add-on $37.50/mo ($450.00/yr). Total IRMAA $2,884.80/yr. |
| Married joint, first surcharge bracket | MFJ, 2024 MAGI $250,000, has Part D | Part B $284.10/mo (surcharge $81.20/mo). Part D add-on $14.50/mo. |
| Single, below the first line | Single, 2024 MAGI $90,000 | No IRMAA. Part B stays at the standard $202.90/mo and the Part D add-on is $0.00. |
| Married separate, high income | MFS, 2024 MAGI $200,000, has Part D | Part B jumps to $649.20/mo and the Part D add-on is $83.30/mo. MFS uses a steep two-step scale. |
The single $150,000 case is the headline example: a $202.90 monthly Part B surcharge plus a $37.50 Part D add-on works out to $2,884.80 of extra cost across the year.
Who Pays IRMAA and the 2026 Brackets
About 8 percent of people with Medicare pay IRMAA. SSA sends a predetermination notice if your income puts you over a threshold. The brackets below are the CMS 2026 amounts, verified from the official fact sheet.
Single, Head of Household or Qualifying Surviving Spouse
| 2024 MAGI | Part B premium (monthly) | Part B surcharge (monthly) | Part D add-on (monthly) |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 (none) | $0.00 |
| over $109,000 to $137,000 | $284.10 | $81.20 | $14.50 |
| over $137,000 to $171,000 | $405.80 | $202.90 | $37.50 |
| over $171,000 to $205,000 | $527.50 | $324.60 | $60.40 |
| over $205,000 to under $500,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $689.90 | $487.00 | $91.00 |
Married Filing Jointly
| 2024 MAGI | Part B premium (monthly) | Part B surcharge (monthly) | Part D add-on (monthly) |
|---|---|---|---|
| $218,000 or less | $202.90 | $0.00 (none) | $0.00 |
| over $218,000 to $274,000 | $284.10 | $81.20 | $14.50 |
| over $274,000 to $342,000 | $405.80 | $202.90 | $37.50 |
| over $342,000 to $410,000 | $527.50 | $324.60 | $60.40 |
| over $410,000 to under $750,000 | $649.20 | $446.30 | $83.30 |
| $750,000 or more | $689.90 | $487.00 | $91.00 |
Married Filing Separately
| 2024 MAGI | Part B premium (monthly) | Part B surcharge (monthly) | Part D add-on (monthly) |
|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 (none) | $0.00 |
| over $109,000 to under $391,000 | $649.20 | $446.30 | $83.30 |
| $391,000 or more | $689.90 | $487.00 | $91.00 |
Married filing separately is treated harshly: there is no middle ground, so a separate filer over $109,000 jumps straight to the second-highest premium. If some of your income is Social Security, see how much of it counts with our Social Security taxable calculator.
The IRMAA Cliff: Why One Dollar Can Cost Hundreds
IRMAA is a set of cliffs, not a smooth phase-in. Unlike a tax bracket, where only the income above the line is taxed more, IRMAA applies the full higher premium the moment your MAGI crosses a threshold by any amount.
For a single filer, going from $109,000 to $109,001 of MAGI raises the Part B premium from $202.90 to $284.10 a month. That is $81.20 more a month, about $974 for the year in Part B alone, plus the Part D add-on, triggered by one extra dollar. This is why the calculator shows how far you are from the next line.
You can often avoid a cliff by managing the timing of income: spreading a Roth conversion across years, or taking a withdrawal in a lower-income year. A tax-advantaged account such as an HSA can also lower the MAGI that feeds IRMAA.
Factors That Change Your IRMAA
Your 2024 MAGI
IRMAA uses MAGI from two years prior, so your 2026 premium is set by your 2024 return. MAGI is your AGI plus tax-exempt interest. Capital gains, pension income, required minimum distributions and taxable Social Security all raise it.
Filing Status
Married filing jointly gets the highest thresholds. Married filing separately is penalized with a steep two-step scale. Single, head of household and qualifying surviving spouse share one scale.
Part D Enrollment
The Part D add-on applies only if you have a drug plan, including Part D inside a Medicare Advantage plan. No Part D means no Part D add-on, but the Part B surcharge still applies.
A Life-Changing Event
If your income dropped after a qualifying event, such as retirement, divorce, the death of a spouse or loss of a pension, you can ask SSA to use more recent income by filing form SSA-44. This can remove or lower IRMAA before the two-year lag catches up.
The Calendar Year
CMS resets the premium amounts and the thresholds each year. The brackets are indexed to inflation, so the lines move, but a big income year can still catch you two years later.
When to Use the IRMAA Calculator
Before a Large Withdrawal or Roth Conversion
Test how an extra withdrawal in 2024-style income changes your premium two years later, and see how close you are to the next cliff before you act.
When You Get an SSA Predetermination Notice
Check the surcharge against your own MAGI so you know whether the notice looks right, and whether an SSA-44 appeal is worth filing.
While Planning Retirement Income
Model different income levels alongside your broader plan to keep MAGI under a threshold you care about.
When One Tax Move Affects Another
Deductions that lower MAGI, such as the senior deduction, can also keep you under an IRMAA line. Look at the whole picture.
Common Mistakes with Medicare IRMAA
1. Using This Year Income
IRMAA uses MAGI from two years ago, not the current year. Your 2026 premium is set by your 2024 return.
2. Forgetting Tax-Exempt Interest
MAGI adds back tax-exempt muni-bond interest. It counts even though it is not taxed.
3. Thinking It Is a Gradual Phase-In
IRMAA is a cliff. One dollar over a line raises the premium for the whole bracket and the whole year.
4. Filing Separately Without Checking
Married filing separately faces a far steeper scale. Compare it with joint filing before you choose.
5. Not Appealing a Life-Changing Event
If your income fell after retirement or another qualifying event, form SSA-44 can lower or remove IRMAA. Many people never file it.
6. Ignoring the Part D Add-On
The Part D surcharge is separate from your drug-plan premium and is easy to overlook when budgeting.
Accuracy and Limitations
The calculator reproduces the CMS 2026 bracket arithmetic exactly for one person. It does not replace your SSA notice or Medicare billing.
What it calculates accurately
- The 2026 Part B premiums, $202.90 up to $689.90, for every bracket and filing status.
- The Part D IRMAA add-on, $0 up to $91.00, for every bracket.
- The Part B surcharge against the standard premium, monthly and yearly, and the total annual IRMAA.
- The married-filing-separately two-step scale and the next-threshold cliff distance.
What it does not account for
- Your exact MAGI, which depends on your full 2024 return including tax-exempt interest.
- Any SSA-44 life-changing-event adjustment, which SSA decides case by case.
- Your drug-plan or Medicare Advantage premium, which is separate from the Part D add-on.
- Late-enrollment penalties, state programs, or any CMS change after 2026-10-06. Confirm amounts on cms.gov and ssa.gov.
How We Calculate Your IRMAA
Frequently Asked Questions
What is Medicare IRMAA?
IRMAA is the income-related monthly adjustment amount, a surcharge that higher-income people pay on top of the standard Medicare Part B and Part D premiums. SSA decides who owes it based on your tax-return MAGI, and CMS sets the amounts each year.
What income year does 2026 IRMAA use?
IRMAA uses your MAGI from two years earlier, so your 2026 premium is based on your 2024 federal tax return. MAGI is your adjusted gross income plus any tax-exempt interest.
What is the standard 2026 Part B premium?
The standard 2026 Part B premium is $202.90 a month. You pay only that amount if your MAGI is at or below the first IRMAA threshold for your filing status.
How much is IRMAA for a single filer with $150,000 of income?
For 2026, a single filer with $150,000 of 2024 MAGI pays a Part B premium of $405.80 a month, which is a $202.90 monthly surcharge, plus a $37.50 Part D add-on. That is about $2,885 of extra IRMAA for the year.
Is IRMAA a cliff or a gradual phase-in?
It is a cliff. The moment your MAGI crosses a threshold by any amount, the full higher premium for that bracket applies for the whole year. Only the bracket you land in matters, not how far past the line you are.
Why is married filing separately so expensive for IRMAA?
Married filing separately uses a two-step scale with no middle brackets. A separate filer over $109,000 jumps straight to a $649.20 Part B premium and an $83.30 Part D add-on, far higher than the joint scale at the same income.
Can I appeal or lower my IRMAA?
Yes. If your income fell after a life-changing event such as retirement, divorce, the death of a spouse, or loss of a pension, you can file form SSA-44 to ask SSA to use more recent income. You can also appeal if the tax data SSA used was wrong.
Does IRMAA apply if I do not have Part D?
The Part D IRMAA add-on applies only if you have a Part D drug plan, including Part D inside a Medicare Advantage plan. If you have no Part D, you still pay any Part B surcharge, but no Part D add-on.
What counts as MAGI for IRMAA?
MAGI for IRMAA is your adjusted gross income from Form 1040 line 11 plus any tax-exempt interest. Capital gains, pension income, required minimum distributions and taxable Social Security all raise it.
How do I pay the Part D IRMAA add-on?
The Part D add-on is billed separately from your drug-plan premium. If you receive Social Security, it is usually deducted from your benefit; otherwise Medicare bills you directly.
Is my data saved?
No. The calculation runs in your browser and nothing is sent to our servers. Anything you choose to Save stays in this browser only.
Sources
- 2026 Medicare Parts B Premiums and Deductibles (standard premium and IRMAA brackets) (CMS fact sheet, read 2026-10-06).
- POMS HI 01101.020, IRMAA sliding scale tables (SSA Program Operations Manual System, read 2026-10-06).
- POMS HI 01101.031, how IRMAA is calculated and applied (SSA Program Operations Manual System, read 2026-10-06).
- Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event (form SSA-44) (SSA form to appeal IRMAA after a life-changing event, read 2026-10-06).
- Medicare costs: Part B and Part D premiums (Medicare.gov, read 2026-10-06).
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