Enter income + filing status → see your exact Medicare Part B & Part D surcharge for 2026.
Quick answer: IRMAA is an income-based surcharge added to your 2026 Medicare Part B and Part D premiums, based on your 2024 modified adjusted gross income (MAGI). It works as a per-bracket cliff — one dollar over a threshold triggers the full higher premium for the year. If your income dropped after a life-changing event (retirement, marriage, loss of income), you can appeal with Social Security form SSA-44.
2026 IRMAA uses your 2024 tax return (MAGI = AGI + tax-exempt interest). The standard 2026 Part B premium is $202.90/mo.
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This calculator handles one client. The IRMAA Calculator & Appeal Toolkit (Excel + Google Sheets) runs every client, prints the SSA-44 appeal language, and has the full 2026 planning tables — built for agents.
Get the agent toolkit on Etsy →IRMAA is a per-bracket cliff, not a gradual phase-in — one dollar over a threshold triggers the full higher premium.
| Single MAGI | Married filing jointly | Part B / mo | Part D IRMAA / mo |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 + plan |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | $14.50 + plan |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | $37.50 + plan |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | $60.40 + plan |
| $205,001–$499,999 | $410,001–$749,999 | $649.20 | $83.30 + plan |
| ≥ $500,000 | ≥ $750,000 | $689.90 | $91.00 + plan |
Married filing separately: ≤ $109,000 → standard; $109,001–$390,999 → $649.20 / $83.30; ≥ $391,000 → $689.90 / $91.00.
IRMAA (Income-Related Monthly Adjustment Amount) is an extra amount higher-income Medicare beneficiaries pay on top of their standard Part B and Part D premiums. It's based on your MAGI from two years prior.
Your 2024 tax return. MAGI = your adjusted gross income plus any tax-exempt interest (municipal bond interest still counts).
Yes. If you've had a life-changing event — retirement, marriage, divorce, death of a spouse, loss of income — you can file form SSA-44 with the Social Security Administration to have IRMAA recalculated on your reduced income.
A cliff. One dollar over a threshold moves you to the full higher premium for the entire year, which is why managing MAGI (Roth conversion timing, capital-gains timing, QCDs) can save thousands.