Medicare IRMAA Calculator (2026)
If your income was high two years ago, Medicare adds an IRMAA surcharge to your Part B and Part D premiums. Enter your 2024 MAGI to see your 2026 monthly cost.
How to use this calculator
- Enter mAGI (from your 2024 tax return).
- Enter filing status.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
IRMAA for 2026 is set by your 2024 tax return MAGI. The standard Part B premium is $202.90; single filers above $109,000 (joint: $218,000) pay an extra $81.20 to $487.00 a month, and Part D adds $14.50 to $91.00. Worked example: $150,000 single MAGI lands in the third tier — Part B of $405.80 plus $37.50 Part D, or about $2,884 more than standard premiums over the year.
Frequently asked questions
Why does Medicare use income from two years ago?
IRMAA lags by two years by design: 2026 premiums are based on your 2024 tax return, giving Medicare time to verify income. That lag is also your planning window — if you expect a spike this year (a Roth conversion, home sale gain, or inherited IRA payout), you can spread it over two years to stay under the next tier.
Can I appeal the surcharge?
Yes — if your 2024 income was high because of a one-time event like a home sale, an inherited IRA, or a Roth conversion, you can file an appeal with the SSA using Form SSA-44. If your income has since dropped (retirement, divorce, or a spouse's death), you may also qualify for a reduction.
Does a Roth conversion count as MAGI?
Yes — the taxable portion of a Roth conversion is included in the MAGI that sets your IRMAA tier. Converting $200,000 in one year can push you into a surcharge tier for two full years, which is why advisors time conversions to stay under the $109,000 (single) / $218,000 (joint) cliff.
Do the surcharges apply to both spouses?
For joint filers, yes — each spouse pays the surcharge on their own premiums. A couple in the top joint tier pays roughly $1,156 a month extra combined, which is why keeping MAGI under the tier boundaries matters twice as much for couples.
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.