2026 IRMAA calculator
Higher-income Medicare beneficiaries pay an Income-Related Monthly Adjustment Amount on top of standard premiums. See where your income falls.
2026 IRMAA bracket calculator
Based on your 2024 modified adjusted gross income (MAGI) — Medicare uses the most recent tax return SSA has on file, typically from two years prior.
IRMAA brackets are cliffs — being $1 over moves you up an entire tier. This is an estimate; for your official determination contact Social Security.
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It's an additional amount that higher-income Medicare beneficiaries pay on top of the standard Medicare Part B premium and Part D premium. IRMAA is not a separate bill — it's added to your existing Medicare premiums and typically deducted directly from your Social Security check (or billed to you if you don't receive Social Security).
About 7-8% of Medicare beneficiaries pay IRMAA. The rest pay the standard Part B premium ($202.90/month in 2026) and no Part D surcharge.
How IRMAA is calculated
IRMAA is based on your modified adjusted gross income (MAGI) from your tax return two years prior. So your 2026 IRMAA is based on your 2024 tax return, which Social Security gets directly from the IRS.
MAGI for IRMAA purposes is your adjusted gross income (AGI) plus tax-exempt interest. For most people, this is roughly your total income from all sources before standard deductions.
2026 IRMAA brackets
Here are the 2026 income thresholds and premium amounts:
| 2024 MAGI (Single) | 2024 MAGI (Joint) | Part B Premium | Part D Surcharge |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.30 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.20 |
| $205,001 – $500,000 | $410,001 – $750,000 | $649.20 | $83.10 |
| ≥ $500,001 | ≥ $750,001 | $689.90 | $91.00 |
Married filing separately has its own bracket structure with significantly fewer tiers.
IRMAA brackets are cliffs, not gradual
Unlike federal income tax brackets, IRMAA brackets are cliffs. Earning $1 over a threshold pushes you into the higher tier for the entire year. For example, earning $109,001 (single) instead of $109,000 increases your annual Medicare cost by about $1,150. Year-end income planning matters significantly for retirees near a bracket boundary.
How to appeal an IRMAA determination
If your income has dropped significantly since the tax return Social Security used (called a "life-changing event"), you can request a reduction in your IRMAA. Qualifying life-changing events include:
- Marriage, divorce, or death of spouse
- Work stoppage or reduction (retirement)
- Loss of income-producing property (involuntary)
- Loss of pension income
- Receipt of a settlement from an employer or former employer due to closure or bankruptcy
To appeal, file Form SSA-44 with the Social Security Administration. You can download it at ssa.gov/forms/ssa-44.pdf. Include documentation of the life-changing event and your estimated current-year income.
Strategies to reduce future IRMAA
If you're approaching Medicare age and your income may push you into IRMAA territory, planning can help:
- Roth conversions before age 63 — conversions count as income, but if done before age 63, they don't affect your IRMAA at age 65 (the 2-year lookback)
- Manage Roth distributions — Roth IRA withdrawals don't count as MAGI, so converting traditional IRA to Roth before Medicare eligibility can reduce future MAGI
- Tax-loss harvesting — offset capital gains with losses
- Qualified Charitable Distributions (QCDs) — if you're 70½+, donating IRA distributions directly to charity reduces your MAGI
- Watch year-end income carefully — small adjustments near a bracket cliff can save thousands
This is general information; talk to a CPA or financial advisor about your specific situation.
Choosing the right Part D plan when you pay IRMAA
If you're paying IRMAA, the Part D surcharge ($14.50 to $91.00/month in 2026) is added to whatever Part D plan you choose. Lower-premium plans can offset some of the IRMAA hit. Compare low-premium Part D plans by drug coverage or connect with an agent who works with high-income beneficiaries.
How IRMAA is collected
If you receive Social Security, IRMAA is automatically deducted from your monthly Social Security benefit. If you don't receive Social Security yet, you'll be billed quarterly by Medicare's Easy Pay system.
Each year in late November or December, Social Security sends you an "Initial Determination Notice" telling you what your IRMAA will be for the upcoming year. You have 60 days from receiving that notice to request a reconsideration if you believe it's based on outdated income.
Frequently asked questions
What income is used for IRMAA?
IRMAA uses your Modified Adjusted Gross Income (MAGI) from your tax return two years prior. Your 2026 IRMAA is based on your 2024 MAGI. MAGI is your adjusted gross income (AGI) plus tax-exempt interest.
How is IRMAA paid?
If you receive Social Security, IRMAA is automatically deducted from your monthly benefit. If you don't receive Social Security, you'll be billed quarterly by Medicare's Easy Pay system.
Can IRMAA be reduced if my income drops?
Yes. If you experience a 'life-changing event' that significantly reduces your income — like retirement, divorce, or death of spouse — you can file Form SSA-44 with Social Security to request a reduction in your IRMAA based on your current income.
Do IRMAA brackets adjust for inflation?
Yes. The income thresholds for IRMAA are adjusted annually for inflation. For 2026, the standard threshold increased from $106,000 to $109,000 for individuals (and from $212,000 to $218,000 for couples).
What happens if I'm $1 over an IRMAA threshold?
IRMAA brackets are cliffs, not gradual phase-ins. Being $1 over a threshold moves you to the next tier for the entire year, often costing $1,000+ in additional Medicare premiums. Year-end income planning is critical if you're near a threshold.