Medicare IRMAA Calculator
Calculate your 2026 and projected 2027 Medicare Part B and Part D Income-Related Monthly Adjustment Amount (IRMAA) surcharge based on your 2-year lookback Modified Adjusted Gross Income (MAGI = AGI + tax-exempt municipal bond interest), see how much room you have left for a Roth conversion before hitting the next $1 cliff, and check Form SSA-44 appeal eligibility.
2026 Medicare Part B & Part D IRMAA surcharge calculator
2026 & 2027 IRMAA Brackets & Medicare Part B Premium Table (CMS.gov)
| 2026 Single MAGI | 2026 Married Filing Jointly MAGI | Part B Surcharge / Mo | Part D Surcharge / Mo | Annual Surcharge / Person |
|---|---|---|---|---|
| ≤ $109,000 (Standard Tier 0) | ≤ $218,000 | +$0.00 ($202.90 base) | +$0.00 | $0 / yr |
| $109,001 – $137,000 (Tier 1) | $218,001 – $274,000 | +$81.20 / mo | +$14.50 / mo | +$1,148.40 / yr |
| $137,001 – $171,000 (Tier 2) | $274,001 – $342,000 | +$202.90 / mo | +$37.50 / mo | +$2,884.80 / yr |
| $171,001 – $205,000 (Tier 3) | $342,001 – $410,000 | +$324.60 / mo | +$58.40 / mo | +$4,502 / yr |
| $205,001 – $499,999 (Tier 4) | $410,001 – $749,999 | +$446.30 / mo | +$80.60 / mo | +$6,194 / yr |
| ≥ $500,000 (Tier 5 Max) | ≥ $750,000 | +$487.00 / mo | +$88.00 / mo | +$6,758 / yr |
Warning: IRMAA Is a $1.00 Hard Cliff (Not a Marginal Tax Bracket)
Unlike federal income tax brackets—where only the dollars above the threshold are taxed at the higher rate—Medicare IRMAA is a hard cliff. Exceeding an IRMAA threshold by just $1.00 triggers the entire tier's Part B and Part D surcharge for all 12 months of the year (and for both spouses if Married Filing Jointly and both are enrolled in Medicare). Worse, Social Security uses a 2-year lookback: your 2026 IRMAA is determined by your 2024 tax return, and your 2027 IRMAA is determined by your 2025/2026 Roth conversions, RMDs, and capital gains. If your income dropped due to retirement, work stoppage, or death of a spouse, file Form SSA-44 to have SSA use your current-year lower income instead.
Medicare IRMAA Worked Example: Roth Conversion Cliff & SSA-44 Appeal
A single retiree has $125,000 AGI plus $5,000 in tax-exempt municipal bond interest = $130,000 IRMAA MAGI. That places them in Tier 1 ($109,001–$137,000), adding +$81.20/month to Part B and +$14.50/month to Part D = +$95.70/month ($1,148.40/year) above the $202.90 standard Part B premium, with $7,000 of room left before hitting the $137,001 Tier 2 cliff.
Common questions
How is MAGI calculated for Medicare IRMAA?
For Medicare IRMAA, Modified Adjusted Gross Income (MAGI) equals your Adjusted Gross Income (Form 1040, Line 11) plus any tax-exempt interest income (Form 1040, Line 2a) from two years prior. Qualified Charitable Distributions (QCDs) from an IRA after age 70½ are excluded from AGI and help keep you below IRMAA cliffs.
Can I appeal Medicare IRMAA if I retired?
Yes. Work stoppage or work reduction (retirement) is one of the 8 qualifying Life-Changing Events on Social Security Form SSA-44. Filing Form SSA-44 asks SSA to replace your 2-year-old lookback MAGI with your lower current-year estimated MAGI.
Why is Married Filing Separately penalized so heavily under IRMAA?
If you are married, lived with your spouse at any time during the year, and file Married Filing Separately, you jump straight from Tier 0 (≤ $109,000) to Tier 4 ($109,001–$390,999, adding $6,194/year in surcharges), skipping Tiers 1, 2, and 3 entirely.
Sources
- CMS / Medicare.gov: Official Medicare Part B & Part D IRMAA Income Tiers
- Social Security Administration: Form SSA-44 (Medicare IRMAA Life-Changing Event Appeal)
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General information, not financial, tax or legal advice. Check important numbers with the official source before acting on them.