2026 Medicare IRMAA Calculator

Will your next money move raise your Medicare premiums?

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Find out in 30 seconds. See your bracket, your cliff, and exactly how much room you have before crossing into a higher tier.

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Official CMS 2026 figures Free Nothing leaves your browser
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Step 1 of 5
Step 1 of 5

Which premium year are you planning for?

IRMAA uses income from 2 years prior. For 2026 premiums, SSA looks at your 2024 tax return.

Step 2 of 5

What's your tax filing status?

IRMAA thresholds differ by how you filed in the lookback year.

Step 3 of 5

Who is on Medicare?

IRMAA applies per person. If both spouses are enrolled, the surcharge applies to each one separately.

Step 4 of 5

What's your estimated income (MAGI)?

MAGI = AGI + tax-exempt interest. From your lookback year tax return.

$
Tier 1
$40,000$600,000
Tax documents and calculator on a desk
What counts as MAGI?
  • AGI from Form 1040, line 11
  • + Tax-exempt municipal bond interest
  • Roth conversions (taxable amount)
  • Required Minimum Distributions
  • Capital gains (long & short term)
  • Social Security (taxable portion)
  • Wages, self-employment, rental income
Step 5 of 5

Any big income moves planned?

These will be added to your base MAGI to show the impact. Leave at $0 to skip.

IRMAA Tier 1

You're in IRMAA Tier 1

Your 2026 Medicare premiums include an income surcharge.

Extra / month
$0
household
Extra / year
$0
household
Part B / month
$202.90
per person

2026 Brackets — Part B Premium / Person

Six bars, one per tier. Your current tier is highlighted. Click a bar to explore that tier.

Your position in this bracket

$0 Bracket ceiling
—
Room before next bracket
—
Cost of crossing the cliff (extra/yr)
💡
$12,000
Max Roth conversion before next bracket cliff

Live what-if: drag to explore

Adjust total MAGI and watch everything update in real time.

$125,000
Start Here

Core IRMAA Reference Pages

🧮Full IRMAA Calculator 📊2026 IRMAA Brackets 💡Medicare MAGI ❓What Is IRMAA? 🛡️How to Avoid IRMAA 📚All Guides
2026 IRMAA Data

2026 IRMAA Brackets at a Glance

Medicare uses your income from 2 years prior. For 2026, SSA looks at your 2024 Modified Adjusted Gross Income.

Tier Single MAGI Married Filing Jointly MAGI Part B Premium / mo Part D Surcharge / mo
Tier 0 — Standard ≤ $109,000≤ $218,000$202.90$0.00
Tier 1 $109,001 – $137,000$218,001 – $274,000$284.10$14.50
Tier 2 $137,001 – $171,000$274,001 – $342,000$405.80$37.50
Tier 3 $171,001 – $205,000$342,001 – $410,000$527.50$60.40
Tier 4 $205,001 – $499,999$410,001 – $749,999$649.20$83.30
Tier 5 — Highest ≥ $500,000≥ $750,000$689.90$91.00

Married filing separately: ≤ $109,000 pays standard; $109,001–$390,999 pays Tier 4 rates; ≥ $391,000 pays Tier 5. Part B premiums shown are per person per month. Source: CMS/SSA 2026.

Scenario Calculators

Check a Specific Income Event

Each income event has its own nuances. Use a targeted calculator to see exactly how it affects your 2026 Medicare premiums.

🔄Roth Conversion See how a Roth conversion raises your MAGI and which bracket it pushes you into. Calculate → 🏦RMD Impact Model how Required Minimum Distributions add to your MAGI and IRMAA exposure. Calculate → 🏠Home Sale Check whether a home sale pushes you into a higher IRMAA tier — and by how much. Calculate → 📈Capital Gains Long- and short-term gains both count toward MAGI. See the full IRMAA cost. Calculate → 💰IRA Withdrawal Traditional IRA distributions increase MAGI. Estimate your IRMAA before you withdraw. Calculate → 📊401(k) Withdrawal Employer plan distributions count toward MAGI the same way IRA withdrawals do. Calculate → 🎗️Qualified Charitable Distribution QCDs reduce taxable RMDs and may lower your MAGI — a powerful IRMAA strategy. Explore →
Common Questions

Frequently Asked Questions About IRMAA

Get clear, accurate answers about how Medicare IRMAA works — and how to plan around it.

SSA uses a two-year lookback. Your 2026 Medicare premiums are based on the income reported on your 2024 federal tax return. If your 2024 return hasn't been processed yet, SSA may use 2023 data as a bridge. Learn more: IRMAA two-year lookback explained.
Medicare MAGI = your Adjusted Gross Income (Form 1040, line 11) plus any tax-exempt municipal bond interest (line 2a). This includes wages, self-employment income, Social Security (taxable portion), pension payments, RMDs, capital gains, Roth conversions, rental income, and IRA/401(k) withdrawals. Roth distributions are generally excluded. See: What counts toward IRMAA MAGI.
Yes. IRMAA is assessed per person. If both spouses are enrolled in Medicare Part B and Part D, each one pays the surcharge based on their household MAGI. A couple with joint MAGI of $300,000 in Tier 2 would pay the Tier 2 surcharge twice — once per person — doubling the household cost.
Yes — a Roth conversion adds taxable income to your MAGI in the year it occurs, which can push you into a higher IRMAA tier two years later. Careful timing and sizing of conversions is key. Use our Roth conversion IRMAA calculator to model the exact impact.
IRMAA is reassessed every year based on your most recent available tax return. If your income dropped, your IRMAA tier drops too — but with the two-year lag, there's no instant relief. If income spikes one year (e.g., a large home sale), you typically pay higher premiums for just one year, then return to your normal tier.
Yes. If you had a qualifying life-changing event — such as retirement, divorce, death of a spouse, or loss of pension income — you can file SSA Form 44 to request that SSA use your more recent (lower) income instead of the lookback year. Check timing and eligibility with our SSA-44 appeal timing checker.
Yes — both realized capital gains and taxable proceeds from a home sale (above the $250k/$500k primary-residence exclusion) count toward MAGI. A large one-time gain can temporarily push you into a higher IRMAA bracket two years later. See: capital gains IRMAA calculator and home sale calculator.
CMS typically announces the following year's Medicare premiums and IRMAA brackets in November or early December. The 2027 brackets will most likely be published in November 2026. Brackets are adjusted annually for inflation using a formula tied to the Consumer Price Index for medical costs. We update this tool as soon as official figures are released.
Common IRMAA Questions

Answers people check before trusting an IRMAA estimate

These quick explainers cover the questions that most often change a Medicare MAGI estimate or the household premium impact.

TimingWhich tax year does IRMAA use?Read answer CouplesDo both spouses pay IRMAA?Read answer Tax-exempt incomeDoes municipal bond interest count?Read answer Social SecurityDoes Social Security count toward IRMAA?Read answer DurationHow long does IRMAA last?Read answer ThresholdsWhat is the IRMAA cliff?Read guide PlanningHow can you avoid IRMAA surprises?Read guide
Tools & Planning

Plan Your IRMAA Strategy

High-intent tools and resources to reduce, appeal, or manage your Medicare income surcharges.

⏱️SSA-44 Appeal Timing Checker Find out if you qualify to appeal your IRMAA using SSA Form 44 due to a life-changing event. Use tool → 📄SSA-44 Appeal Form Guide Step-by-step walkthrough of the SSA-44 form — what to fill in, when to file, what to expect. Read guide → 📋What Counts Toward IRMAA MAGI Complete breakdown of every income type included in Medicare MAGI — and what's excluded. Read guide → ✅IRMAA Planning Checklist Free downloadable checklist: manage income and sidestep surprise Medicare surcharges before year-end. Get free checklist → 📉Ways to Reduce IRMAA Proven strategies — QCDs, Roth laddering, tax-loss harvesting, timing distributions — that lower MAGI. Read guide → 🏔️The IRMAA Cliff One dollar over a bracket threshold can cost thousands. Learn exactly how the cliff works. Read guide →
Learning Center

Guides & Explainers

Deep-dive guides written for people in or near Medicare. Understand the rules before making a big financial move.

Income Event Guides

Roth StrategyDoes a Roth Conversion Affect IRMAA?Read guide → RMDsDo RMDs Affect Medicare Premiums?Read guide → IRADo IRA Withdrawals Affect Medicare Premiums?Read guide → Capital GainsDo Capital Gains Affect Medicare Premiums?Read guide → Real EstateDoes Selling a House Affect Medicare Premiums?Read guide → PlanningOne-Time Income Spike & IRMAARead guide →

IRMAA Fundamentals

2026Medicare Part B Premium 2026Read guide → IRMAA BasicsIRMAA Two-Year LookbackRead guide → DurationHow Long Does IRMAA Last?Read guide → CouplesDo Both Spouses Pay IRMAA?Read guide → Life EventsWidow Penalty & IRMAARead guide → MAGIMedicare MAGI vs ACA MAGIRead guide →

Advanced Strategies

Social SecurityDoes Social Security Count Toward IRMAA?Read guide → 401(k)Does a 401(k) Contribution Reduce IRMAA MAGI?Read guide → Tax-Exempt IncomeMunicipal Bond Interest & IRMAARead guide → Roth StrategyBackdoor Roth & IRMAARead guide → MAGIWhat Counts Toward IRMAA MAGIRead guide →

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We may be compensated if you connect with a partner. This is educational information, not tax, legal, investment, or Medicare enrollment advice.

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Official sources

Last reviewed: May 18, 2026