What is IRMAA? Calculate your Medicare surcharge
IRMAA (the Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums when your income is above a threshold. For 2026, it starts once your 2024 modified adjusted gross income (MAGI) is above $109,000 for single filers or $218,000 for married couples filing jointly. The standard 2026 Part B premium is $202.90 per month; IRMAA raises the total to between $284.10 and $689.90. A second surcharge of $14.50 to $91.00 per month is added on top of your Part D drug plan premium.
IRMAA Calculator
Enter your income and filing status. The calculator tells you your surcharge tier, your total premiums, and how far you are from the next bracket cliff. Free, no sign-up, nothing stored.
What does IRMAA stand for?
IRMAA stands for Income-Related Monthly Adjustment Amount. The Social Security Administration determines it from your tax return, and Medicare collects it as part of your premium. It is a flat dollar surcharge set by income tier, not a percentage of your income. The tiers exist so higher earners cover more of the program's cost: a person paying the standard premium covers 25 percent of Part B's estimated cost, and a person in the top tier covers 85 percent.
At what income does IRMAA kick in for 2026?
IRMAA kicks in when your 2024 MAGI is above $109,000 (single) or $218,000 (married filing jointly). At or below those amounts you pay the standard $202.90 Part B premium and your ordinary Part D plan premium with no surcharge.
The bracket boundaries read "greater than X and less than or equal to Y." A 2024 MAGI of exactly $109,000 pays no IRMAA. One dollar more lands in the first tier.
| MAGI, single filer | MAGI, married filing jointly | Monthly IRMAA surcharge | Total Part B premium | Share of program cost |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 | $202.90 | 25% |
| > $109,000 – ≤ $137,000 | > $218,000 – ≤ $274,000 | $81.20 | $284.10 | 35% |
| > $137,000 – ≤ $171,000 | > $274,000 – ≤ $342,000 | $202.90 | $405.80 | 50% |
| > $171,000 – ≤ $205,000 | > $342,000 – ≤ $410,000 | $324.60 | $527.50 | 65% |
| > $205,000 – < $500,000 | > $410,000 – < $750,000 | $446.30 | $649.20 | 80% |
| ≥ $500,000 | ≥ $750,000 | $487.00 | $689.90 | 85% |
Source: CMS, 2026 Medicare Parts A and B premiums and deductibles fact sheet (announced November 14, 2025).
The same table in sentences: a single filer with 2024 MAGI over $109,000 but no more than $137,000 pays $284.10 per month for Part B in 2026, the $202.90 standard premium plus an $81.20 surcharge. The next three tiers total $405.80, $527.50, and $649.20 per month. At $500,000 of MAGI and above ($750,000 joint), the total reaches $689.90, the 2026 maximum. IRMAA changes only the premium; the 2026 Part B deductible is $283 for everyone.
Every year is different, so match the premium year to the tax year. These are the 2026 amounts, set by 2024 income; the full 2026 IRMAA brackets page has every table. The 2025 brackets (from 2023 income) started at $106,000 single and $212,000 joint with a $185.00 standard premium. For 2027, set by 2025 income, our 2027 IRMAA projections, updated monthly, put the first threshold at $112,000 single and $224,000 joint; CMS announces the final figures in fall 2026.
What is IRMAA based on?
IRMAA is based on modified adjusted gross income, and for this purpose MAGI is exactly two lines of your tax return: adjusted gross income (Form 1040 line 11) plus tax-exempt interest (line 2a). Nothing else is added back. SSA takes that number from your return of two years earlier, so 2026 IRMAA uses 2024 MAGI.
Because MAGI starts from AGI, it includes Roth conversions, realized capital gains, traditional IRA and 401(k) withdrawals and required minimum distributions, the taxable portion of Social Security, wages, pensions, interest, dividends, and rental income. Municipal bond interest comes in through the line 2a add-back. It does not include qualified Roth withdrawals, HSA qualified distributions, qualified charitable distributions, the non-taxable portion of Social Security, life insurance proceeds, reverse mortgage proceeds, or loans. The MAGI for IRMAA guide walks every item with a worked 1040 example. Roth conversions deserve the extra attention: they are the most common self-inflicted surcharge, because a conversion at 63 lands in the MAGI that sets premiums at 65.
The add-back trips people up. An AGI of $102,000 plus $9,000 of municipal bond interest is a MAGI of $111,000, which is over the $109,000 single threshold even though the AGI alone is not.
How is IRMAA calculated?
Four steps. SSA gets the most recent tax return the IRS can provide, generally two years old. It computes MAGI from that return. It matches your MAGI and filing status against the premium year's tier table. The tier sets a flat monthly surcharge that is added to Part B and Part D for the calendar year. There is no sliding scale within a tier: everyone in it pays the same dollar amount, whether they are $1 or $30,000 into it.
A worked example. A single filer with 2024 MAGI of $140,000 lands in the tier for income over $137,000 and no more than $171,000. Her 2026 Part B premium is $405.80 per month ($202.90 standard plus $202.90 IRMAA), and $37.50 per month is added on top of whatever her Part D plan charges. Her combined IRMAA is $240.40 per month, or $2,884.80 for the year. She is $3,000 over the $137,000 line; a 2024 MAGI at or below it would have cut the yearly cost by $1,736.40. The next cliff sits $31,000 away at $171,000. The calculator above runs this arithmetic for any income.
Why does Medicare use my income from two years ago?
Social Security determines IRMAA from the most recent tax return the IRS can provide, which is generally two years old. Your 2026 premiums are set by your 2024 return, and your 2025 income will set your 2027 premiums. If only a three-year-old return is available, SSA uses that one, and you can have it corrected by supplying the newer return. If your income has dropped since the return SSA used, because of retirement or another qualifying life change, you can ask SSA to use your current income instead by filing Form SSA-44.
How do the IRMAA bracket cliffs work?
IRMAA brackets are cliffs, not phase-ins. One dollar of extra MAGI over a threshold puts you in the entire next tier for the whole year. A married couple with 2024 MAGI of exactly $218,000 pays standard premiums. At one dollar more, each spouse pays $81.20 of Part B IRMAA plus $14.50 of Part D IRMAA, $95.70 per month per person. That single dollar costs the couple $2,296.80 over the year. It is a harsh design, and it is why the calculator reports your distance to the next cliff, a number most bracket tables leave out.
The later cliffs are bigger. Crossing from the first tier into the second adds $144.70 per month per person; the step after that adds $144.60. If a Roth conversion, home sale, or large withdrawal could push you near a line, the year you take the income decides the year it counts; how to avoid IRMAA walks the timing levers.
One filing status faces a far worse cliff. Married filing separately (if you lived with your spouse at any time in the year) skips the middle tiers entirely: one dollar over $109,000 of 2024 MAGI jumps straight to $446.30 of Part B IRMAA plus $83.30 for Part D, $6,355.20 per year. The one exception: if you lived apart from your spouse the entire year, SSA applies the single-filer table on request. The married filing separately guide covers the trap and the correction.
Does IRMAA apply to both Part B and Part D?
Yes. The same MAGI tiers set two separate surcharges, one added to your Part B premium and one stacked on your Part D drug plan premium. Both are per person. The 2026 Part D IRMAA runs from $14.50 per month in the first tier to $91.00 in the top tier, so the maximum combined surcharge is $6,936 per person per year.
| MAGI, single filer | MAGI, married filing jointly | Monthly Part D IRMAA |
|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 |
| > $109,000 – ≤ $137,000 | > $218,000 – ≤ $274,000 | $14.50 |
| > $137,000 – ≤ $171,000 | > $274,000 – ≤ $342,000 | $37.50 |
| > $171,000 – ≤ $205,000 | > $342,000 – ≤ $410,000 | $60.40 |
| > $205,000 – < $500,000 | > $410,000 – < $750,000 | $83.30 |
| ≥ $500,000 | ≥ $750,000 | $91.00 |
Source: CMS, 2026 fact sheet (announced November 14, 2025).
The Part D surcharge is paid to Medicare, never to your drug plan. Part B IRMAA rides on the Part B premium, deducted from your Social Security benefit or billed by Medicare if you are not drawing benefits yet. Part D IRMAA is likewise deducted from Social Security or paid directly to Medicare, no matter how you pay the plan itself. Medicare Advantage does not escape any of this: you keep paying Part B and its IRMAA in every MA plan, and Part D IRMAA applies to MA drug coverage too. Details on the drug-side surcharge live on the Part D IRMAA page.
Is IRMAA recalculated every year?
Yes. SSA redetermines IRMAA every year from the newest tax return on file, and the bracket thresholds are adjusted for inflation annually (the top tier is frozen at $500,000 single and $750,000 joint until 2028). A high-income year raises your premiums for one premium year, two years later; it does not follow you permanently. The calendar: CMS announced the 2026 figures on November 14, 2025, SSA mails its annual IRMAA notice in November, and Medicare open enrollment runs October 15 to December 7. The hold-harmless rule that limits some Part B premium increases does not protect anyone who pays IRMAA.
IRMAA questions people ask
Do husband and wife both pay IRMAA?
Yes, if both are on Medicare. The surcharge is per person, and both spouses' surcharges are set by the same joint MAGI. A couple in the first 2026 tier pays $95.70 per month twice, $2,296.80 a year combined.
Do you pay IRMAA forever?
No. It is recalculated every year from your most recent available tax return. When your income falls back below the thresholds, the surcharge stops.
How many years does IRMAA last?
One premium year at a time. A single high-income year, such as a large Roth conversion in 2024, raises your premiums for 2026 only. The next determination uses the next return.
Can you write off IRMAA on taxes?
IRMAA is part of your Medicare premium, not a separate tax. This page does not cover premium deductibility; how premiums fit into your return depends on rules a tax preparer can walk you through.
What is the maximum income to avoid IRMAA?
For 2026, a 2024 MAGI of $109,000 (single) or $218,000 (married filing jointly). At exactly those amounts you pay no surcharge; one dollar more starts it. Managing MAGI around the lines is mostly about which year income lands in; the avoid-IRMAA guide explains each lever.
Can you appeal IRMAA?
Yes, if you had a qualifying life-changing event such as stopping or reducing work. You file Form SSA-44 with an estimate of your lower current-year MAGI. Capital gains and Roth conversions do not qualify. If the income data itself is wrong, there is a separate correction path; see the IRMAA appeal guide.
Bracket tables by year
Every year's brackets, maintained as a dataset: 2026 brackets (current), 2027 projections (updated monthly), 2025 brackets, and the 2026 Part B premium.