Enter income + filing status → see your exact Medicare Part B & Part D surcharge for 2026.
Social Security generally uses tax information from two years before the premium year. If that information is unavailable, it may use older information and later correct the determination. Match the tax year and filing status on your notice before comparing it with a calculator.
A qualifying life-changing event that lowers income can support a request for a new determination. Retirement is a reason to check the work-stoppage rules, rather than assuming an income decrease automatically removes the surcharge. Gather evidence of the event and the income estimate requested by Social Security.
Social Security provides a separate contact route for amended income-tax returns. Start with the official instructions for your situation. Do not submit account numbers, tax returns or income documents through this site.
Compare the notice, the tax information used, the filing status and the stated reason for review. Keep a copy of what you send and follow the instructions on your notice for deadlines and appeal rights. A worksheet helps organize evidence but cannot predict approval.
| Item | What it means |
|---|---|
| Calculator estimate | Helps explore inputs; is not an SSA decision. |
| SSA notice | States the determination and review rights. |
| Life-changing event request | Requires the qualifying event and supporting evidence. |
Official sources: SSA official reference · SSA official reference
Last reviewed: 2026-10-12 — the added explanation and linked sources only. Existing calculator outputs and earlier content require separate validation. Educational information; not individualized insurance, tax or medical advice.
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 for free →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.