*MFS = Married Filing Separately (uses same thresholds as single)
From your 2024 federal tax return — Line 11 on Form 1040
Helps us personalize your results
Used to calculate total household impact
Affects your drug coverage surcharge
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What Is IRMAA and Why Does It Matter?
What IRMAA stands for
IRMAA stands for Income-Related Monthly Adjustment Amount. It's a surcharge Medicare adds to your Part B and Part D premiums if your income is above certain thresholds. It's not a penalty — it's an income-based adjustment built into the program.
Based on 2-year-old income
The critical detail most people miss: Medicare uses your tax return from two years prior. Your 2026 premiums are based on your 2024 MAGI. A one-time high-income event in 2024 — like selling a home or a Roth conversion — can raise your 2026 premiums unexpectedly.
The IRMAA cliff effect
IRMAA uses brackets, not a sliding scale. One dollar of income over a bracket threshold triggers the full surcharge for that bracket. Careful income planning before December 31 each year can help you stay below a higher bracket.
You can appeal IRMAA
If your income dropped significantly after the year Medicare is basing your premium on — due to retirement, divorce, death of a spouse, or other life-changing events — you can appeal using SSA Form SSA-44 to have your premium recalculated on more recent income.
2026 IRMAA Brackets at a Glance
| Income (Single) | Income (Married Joint) | Part B Premium/mo | Part D Surcharge/mo | Total vs. Standard |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 | Standard — no IRMAA |
| $109,001–$136,000 | $218,001–$272,000 | $284.10 | +$14.50 | +$95.70/mo |
| $136,001–$163,000 | $272,001–$326,000 | $394.00 | +$37.60 | +$228.70/mo |
| $163,001–$192,000 | $326,001–$384,000 | $503.90 | +$60.60 | +$362.60/mo |
| $192,001–$500,000 | $384,001–$750,000 | $594.70 | +$83.60 | +$475.40/mo |
| > $500,000 | > $750,000 | $689.90 | +$91.00 | +$578.00/mo |
Source: CMS official 2026 Medicare Parts A & B Premiums and Deductibles announcement (November 14, 2025). IRMAA thresholds begin at $109,000 (single) and $218,000 (married filing jointly) based on 2024 MAGI. Part D surcharge is added on top of your plan's own premium. Confirm exact figures at cms.gov.
Frequently Asked Questions About IRMAA
Does IRMAA apply to Medicare Advantage plans too?
Yes. IRMAA is a surcharge on Medicare Part B and Part D specifically, and it applies no matter which type of Medicare coverage you have. If you're in a Medicare Advantage plan that bundles in drug coverage, you still owe the standard Part B premium plus any IRMAA surcharge directly to Medicare, on top of whatever your Advantage plan itself charges.
Will my IRMAA surcharge change every year?
It can. Because IRMAA is based on your income from two years prior, your surcharge is recalculated annually as new tax return data becomes available to the Social Security Administration. A high-income year can raise your premium two years later, and a lower-income year can bring it back down — assuming you don't cross a bracket threshold in the meantime.
What counts as income for IRMAA purposes?
IRMAA is based on Modified Adjusted Gross Income (MAGI) — your Adjusted Gross Income plus tax-exempt interest income. This includes wages, self-employment income, pensions, IRA and 401(k) distributions, capital gains, rental income, and dividends. It's a broader measure than just your paycheck, which is why one-time events like a Roth conversion or a large IRA withdrawal can unexpectedly trigger IRMAA.
Is there a way to avoid IRMAA entirely if my income is close to a threshold?
If your income is near a bracket threshold, proactive year-end tax planning can sometimes keep you below it — for example, delaying a discretionary IRA withdrawal into January instead of December, or using Qualified Charitable Distributions to reduce MAGI. This calculator shows you where you stand today; a licensed advisor or tax professional can help you plan around a specific threshold.
Does this calculator give me my exact, official premium?
This tool gives you an accurate estimate based on projected 2026 CMS bracket figures. Your official premium determination comes directly from the Social Security Administration, which will notify you by mail if IRMAA applies. Use this calculator to plan ahead — not as a substitute for your official SSA notice.