IRMAA Calculator — Medicare Income Surcharge
Income-Related Monthly Adjustment Amount
What is IRMAA?
If your Modified Adjusted Gross Income (MAGI) from two years ago exceeds a certain threshold, you'll pay a surcharge on top of your standard Medicare Part B and Part D premiums. This is called IRMAA — and it can add hundreds of dollars to your monthly costs.
Your 2024 Modified Adjusted Gross Income (MAGI)
Medicare uses your tax return from 2 years ago (2024) to determine your 2026 premiums. MAGI = Adjusted Gross Income + tax-exempt interest income (Form 1040, lines 11 + 2a).
2026 IRMAA brackets (based on 2024 income)
| Single / Head of Household | Married filing jointly | Part B total | Part D surcharge |
|---|---|---|---|
| ≤ $109k | ≤ $218k | $202.90 | — |
| $109.001k – $137k | $218.001k – $274k | $284.10 | $14.50 |
| $137.001k – $171k | $274.001k – $342k | $405.80 | $37.50 |
| $171.001k – $205k | $342.001k – $410k | $527.50 | $60.40 |
| $205.001k – $500k | $410.001k – $750k | $649.20 | $83.30 |
| ≥ $500.001k | ≥ $750.001k | $689.90 | $91.00 |
How IRMAA Works
Social Security gets your income data directly from the IRS. They use your Modified Adjusted Gross Income (MAGI) from 2 years prior.
If your MAGI exceeds the threshold ($103,000 single / $206,000 married filing jointly in 2024), you'll fall into an IRMAA bracket.
The IRMAA amount is added on top of your standard Part B and Part D premiums. Higher income = higher surcharge.
Confused about your results?
IRMAA can be complicated, especially if your income has changed. Our team can help you understand your options and potentially reduce your premium.
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