2026 IRMAA calculator
IRMAA is the income-related surcharge higher earners pay on top of the standard Medicare premiums. Enter your filing status and your 2024 modified adjusted gross income, and see your 2026 tier and what it costs, per person, per month, and per year.
AGI plus tax-exempt interest. For a joint return, enter your combined MAGI. Not sure? Our MAGI estimator can help.
Estimates use the official 2026 amounts CMS announced November 14, 2025: standard Part B premium $202.90. Educational only; Social Security determines your actual IRMAA from IRS data and notifies you by letter. Figures are per person on Medicare.
The 2026 IRMAA tiers
| 2024 MAGI (single) | 2024 MAGI (joint) | Part B total/mo | Part D surcharge/mo |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $60.40 |
| $205,001 to $500,000 | $410,001 to $750,000 | $649.20 | $83.30 |
| Above $500,000 | Above $750,000 | $689.90 | $91.00 |
Married filing separately: $109,000 or less pays the standard $202.90; $109,001 to $391,000 pays $649.20 (+$83.30 Part D); above $391,000 pays $689.90 (+$91.00). Source: CMS 2026 premiums and deductibles announcement, November 14, 2025. See the full explainer: What are the IRMAA income brackets for 2026?
IRMAA questions
Which year's income does the 2026 IRMAA use?
Your 2024 federal tax return, the most recent one the IRS had on file when Social Security set 2026 amounts. There is a two-year lookback, which surprises many new retirees whose income has dropped since they stopped working.
Can I appeal an IRMAA surcharge?
You may, if a life-changing event reduced your income: retirement or reduced work hours, marriage, divorce, death of a spouse, loss of income-producing property, or loss of a pension. You file Form SSA-44 with Social Security. Kate walks clients through this regularly; a successful appeal can remove the surcharge entirely.
Does IRMAA apply to each spouse separately?
Yes. IRMAA is charged per person on Medicare, based on your joint income if you file jointly. A married couple in an IRMAA tier pays the surcharge twice, once on each spouse's Part B (and Part D, if applicable).
Is IRMAA a cliff or a slope?
A cliff. One dollar of modified adjusted gross income over a threshold moves you into the entire next tier for the year. That is why income planning near a threshold, such as timing a Roth conversion or a capital gain, can matter so much. For 2026, the first cliff is at $109,000 single and $218,000 joint.
Near a threshold? That's a planning conversation.
One dollar over a 2026 IRMAA cliff costs real money for a full year. If your income sits near a tier line, or it dropped since 2024 and you want help with an appeal, let's look at it together. Free, no pressure.
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