IRMAA Medicare Calculator

Key takeaway: If your income two years ago exceeded $109,000 as an individual or $218,000 as a married couple, you'll pay more for Medicare Part B and Part D in 2026 — and the surcharge can add hundreds of dollars per month if you're in a higher income bracket.

What this helps you decide

• Whether your 2024 income puts you above the IRMAA threshold and triggers higher 2026 Medicare premiums
• Exactly how much more you'll pay per month for Part B and Part D at each income tier
• Whether a recent life change — retirement, divorce, death of a spouse — qualifies you to appeal your IRMAA surcharge using the SSA-44 form
• How to factor IRMAA into your overall Medicare budget and tax planning, especially in the years leading up to age 65

Who this is for

• Someone approaching 65 who had higher income in the past two years and wants to know how much they'll pay for Medicare
• A retiree who recently took a large IRA distribution, sold a property, or had a Roth conversion and is wondering if it affects Medicare premiums
• A married couple trying to estimate their joint Medicare costs when both spouses are on Medicare or approaching enrollment
• Anyone who received an IRMAA notice from Social Security and wants to understand how the determination was made and whether they can appeal

Example results

Example 1 — Individual earning $95,000 in 2024. Good news: you're below the IRMAA threshold. In 2026, you pay the standard Part B premium of $202.90 per month. No IRMAA surcharge on Part D either. Your annual Part B cost is $2,434.80. This is the rate for individual filers with 2024 modified adjusted gross income (MAGI) at or below $109,000.

Example 2 — Individual earning $130,000 in 2024. You land in the second IRMAA tier (between $109,001 and $137,000 for individual filers). In 2026, you pay $284.10 per month for Part B — that's the standard $202.90 plus a $81.20 surcharge. For Part D, you pay an additional $14.50 per month on top of your plan's premium. Over the year, the IRMAA surcharge costs you an extra $974.40 in Part B costs ($81.20 × 12) plus about $174 more for Part D ($14.50 × 12). Total IRMAA penalty: roughly $1,148 per year compared to the standard rate.

Example 3 — Married couple earning $350,000 jointly in 2024. A joint income of $350,000 falls in the third IRMAA tier for joint filers ($274,001 to $342,000 — wait, at $350,000 this couple actually lands in the fourth tier, between $342,001 and $410,000). Each spouse pays $527.50 per month for Part B — that's the $202.90 standard rate plus a $324.60 surcharge. Each also pays an extra $60.40 per month for Part D. Per spouse, the annual IRMAA surcharge is $3,895.20 for Part B and $724.80 for Part D — about $4,620 per person. For the couple combined, the surcharges total roughly $9,240 per year above what they'd pay at the standard rate. That's a number worth building into your retirement income projections.

2026 IRMAA Brackets — Full Table

Your 2026 Medicare premiums are based on your 2024 MAGI (modified adjusted gross income). Here are all six tiers:

Note: Married individuals filing separately use a different threshold — check with Social Security for your specific situation. All figures are 2026 premiums based on 2024 MAGI.

Sample scenarios

Can you appeal an IRMAA determination?

Yes — and it's worth doing if your income has dropped significantly. Social Security uses your tax return from two years ago, but if you've had a "life-changing event," you can file Form SSA-44 to request a reduction based on more recent income. Life-changing events that qualify include:

• Retirement or reduction in work hours
• Death of a spouse
• Divorce or annulment
• Loss of income-producing property (due to disaster or other involuntary factors)
• Reduction in or loss of pension income
• Employer settlement payment that inflated a prior year's income

Note: A one-time Roth conversion, capital gain, or large distribution does not qualify as a life-changing event. If your income spike was voluntary, you'll likely need to wait until Social Security recalculates using a more recent tax year.

What to do next

1. Look up your 2024 MAGI. This is your adjusted gross income plus certain additions like tax-exempt interest. It's on line 11 of your 2024 Form 1040, though MAGI may differ slightly — your tax preparer can help confirm.
2. If you're above a threshold, plan ahead. If your income is close to a bracket boundary — say, $105,000 as an individual — consider whether strategies like increasing traditional 401(k) contributions or charitable deductions could keep your MAGI below the $109,000 cutoff.
3. If your income dropped recently, file SSA-44 right away. Don't wait. Download Form SSA-44 from ssa.gov and submit it with documentation of your income change. Social Security can update your IRMAA determination going forward.
4. If you're doing a Roth conversion, calculate the cost. A Roth conversion that pushes you into a higher IRMAA bracket can cost you thousands in extra Medicare premiums two years down the road. Run the numbers with a financial advisor before converting.

Key facts

• IRMAA surcharges for 2026 are based on your 2024 MAGI — that two-year lookback is built into the Medicare statute, and there is no way around it except appealing via SSA-44 after a qualifying life-changing event.
• The highest Part B premium in 2026 is $689.90 per month — $487.00 more than the standard rate — for individuals with 2024 MAGI above $500,000 or couples above $750,000.
• Part D IRMAA surcharges are paid directly to Medicare (not to your drug plan) and are typically deducted from your Social Security benefit along with your Part B premium.

Related decisions

• Medicare cost scenario planner — see total annual costs across plan types including IRMAA
• Part A premium calculator — find out what you'll owe for hospital coverage
• Medicare Advantage vs. Medigap cost comparison
• Employer coverage vs. Medicare — should you delay enrollment?