Medicare IRMAA Calculator
Estimate your Part B and Part D premiums (including IRMAA) based on filing status and income bracket.
What Is Medicare IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It’s the extra amount that higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums.
In plain terms: if your income was above a certain threshold two years ago, you pay more for Medicare today.
The standard 2026 Part B premium is $202.90 per month. If IRMAA applies to you, you’ll pay $202.90 plus an additional surcharge — potentially several hundred dollars more per month.
Less than 8% of Medicare beneficiaries pay IRMAA. But for those who do, it’s often a surprise — and it can be planned for.
How IRMAA Works
Medicare uses your Modified Adjusted Gross Income (MAGI) from your tax return two years prior to determine whether IRMAA applies. In 2026, Medicare looks at your 2024 tax return.
MAGI includes:
- Adjusted gross income (wages, business income, retirement distributions, etc.)
- Tax-exempt interest income (such as from municipal bonds)
It does not include Social Security benefits for most people, though Social Security income can affect other calculations.
If your 2024 income puts you above the IRMAA threshold, Social Security will notify you of the higher amount before the new year begins. The surcharge is collected directly from your Social Security benefit check, or billed by Medicare if you don’t receive Social Security.
2026 IRMAA Brackets and Amounts
Note: The 2026 IRMAA brackets are based on 2024 income. Exact 2026 figures are announced by CMS each fall. Verify current amounts at Medicare.gov.
Part B IRMAA
| 2024 Income (Individual) | 2024 Income (Joint) | Additional Monthly Premium |
|---|---|---|
| ≤ $106,000 | ≤ $212,000 | $0 (standard rate) |
| $106,001–$133,000 | $212,001–$266,000 | Additional surcharge |
| $133,001–$167,000 | $266,001–$334,000 | Additional surcharge |
| $167,001–$200,000 | $334,001–$400,000 | Additional surcharge |
| $200,001–<$500,000 | $400,001–<$750,000 | Additional surcharge |
| ≥ $500,000 | ≥ $750,000 | Highest surcharge |
Married filing separately: thresholds differ significantly. Contact us or check Medicare.gov for your specific bracket.
Part D IRMAA
IRMAA also applies to your Medicare Part D (prescription drug) premium. The same income thresholds apply, and the surcharge is added on top of whatever your plan’s premium is.
Can You Appeal an IRMAA Decision?
Yes — and you should if your income has dropped significantly since the year Medicare is using to calculate your surcharge.
You can request a new IRMAA determination if you experienced a qualifying life event that reduced your income, including:
- Marriage or divorce
- Death of a spouse
- Retirement or reduction in work hours
- Loss of income-producing property (not due to your own actions)
- Employer settlement payment
- Pension reorganization
To appeal, contact Social Security at SSA.gov/medicare/lower-irmaa or visit your local Social Security office. You’ll need documentation of the life event and the income change.
IRMAA Planning Strategies
If you’re approaching Medicare eligibility or expecting a high-income year, there are strategies that can help reduce or avoid IRMAA:
Roth conversions before age 63: Converting traditional IRA funds to a Roth IRA increases income in the year of conversion. Do this before 63 if possible to avoid affecting your Medicare premiums two years later.
Managing capital gains: Large capital gains from selling property or investments can push you into a higher IRMAA bracket. Spreading gains across multiple tax years, where feasible, can help.
Timing retirement distributions: If you have flexibility in when you take IRA distributions or sell appreciated assets, timing them to lower-income years can reduce IRMAA exposure.
These decisions involve tax planning that’s specific to your situation. A fee-only financial advisor or CPA familiar with Medicare IRMAA can help you model the options.
Frequently Asked Questions
Does IRMAA apply to Medicare Supplement (Medigap) premiums?
No. IRMAA only affects your Part B and Part D premiums. Your Medigap plan premium is set by the insurance company and is not affected by your income.
If I pay IRMAA, do I get better Medicare coverage?
No. IRMAA is purely a premium surcharge. Your Medicare benefits are identical regardless of how much you pay.
How will I know if IRMAA applies to me?
Social Security sends a notice called an IRMAA determination letter before the new year if you’re subject to the surcharge. If you’re new to Medicare, this notice will arrive before your Part B coverage begins.
Does IRMAA reset every year?
Yes. IRMAA is recalculated each year based on your income from two years prior. If your income drops below the threshold, your IRMAA surcharge goes away the following year.
I’m married and we file separately. How does that affect my IRMAA?
The married-filing-separately thresholds are much lower than for joint filers or individuals — meaning IRMAA kicks in at a much lower income level. This is one reason many married couples avoid filing separately if both are on Medicare.
Not Sure How IRMAA Affects Your Coverage Costs?
IRMAA is just one piece of your total Medicare cost picture. If you’d like to understand your complete projected Medicare costs — including premiums, potential Medigap coverage, and Part D expenses — we’re happy to help.
Schedule a free Medicare consultation with a REMEDIGAP advisor.
