IRMAA Calculator
The Income-Related Monthly Adjustment Amount (IRMAA) is a surcharge on Medicare Part B and Part D premiums for higher-income beneficiaries. Use this calculator to see if your 2024 income triggers higher 2026 premiums.
Enter your 2024 income
Medicare uses your tax return from 2 years ago to determine 2026 premiums. Enter your Modified Adjusted Gross Income (MAGI) from your 2024 return.
MAGI = Adjusted Gross Income + tax-exempt interest (Form 1040, lines 11 + 2a)
Enter your 2024 MAGI to see
if IRMAA applies to you
2026 IRMAA brackets
Based on your 2024 Modified Adjusted Gross Income (MAGI)
| Single / Head of Household | Married filing jointly | Part B total | Part D surcharge |
|---|---|---|---|
| ≤ $109k | ≤ $218k | $202.90 | — |
| $109k – $137k | $218k – $274k | $284.10 | +$14.50 |
| $137k – $171k | $274k – $342k | $405.80 | +$37.50 |
| $171k – $205k | $342k – $410k | $527.50 | +$60.40 |
| $205k – $500k | $410k – $750k | $649.20 | +$83.30 |
| > $500k | > $750k | $689.90 | +$91.00 |
Source: CMS.gov — 2026 Medicare Parts A & B Premiums and Deductibles
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It's an extra charge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. Think of it as a "high-income surcharge" on Medicare.
Unlike regular Medicare premiums which are the same for everyone, IRMAA creates a tiered system where higher earners pay more. The surcharge can range from about $70 to over $400 per month depending on your income level.
How IRMAA works
Social Security determines your IRMAA automatically based on data from the IRS. Here's the process:
Social Security receives income data directly from the IRS. They use your Modified Adjusted Gross Income (MAGI) from 2 years prior — so your 2024 return determines your 2026 IRMAA.
If your MAGI exceeds the threshold (around $103,000 for single filers or $206,000 for married filing jointly), you'll fall into one of five IRMAA brackets, each with progressively higher surcharges.
The IRMAA amount is added to your standard Part B premium (deducted from Social Security) and your Part D plan premium (billed separately or deducted from SS). Both you and your spouse pay individually based on your joint return.
Can you appeal IRMAA?
Yes — if you've experienced a "life-changing event" that reduced your income, you can request that Social Security use a more recent year's income instead. Qualifying events include:
- Marriage, divorce, or death of a spouse
- Work stoppage or reduction (retirement, layoff, etc.)
- Loss of income-producing property (due to disaster, etc.)
- Loss of pension income
- Employer settlement payment
To appeal, complete Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) and submit it to your local Social Security office with documentation of the event and your reduced income.
Questions about IRMAA?
IRMAA can be confusing, especially if your income has changed or you're considering whether to appeal. Our licensed team can help you understand your options.
Get free helpThis tool provides educational information only and is not a substitute for official Medicare guidance. Penalty calculations are estimates based on current CMS rates. For official enrollment assistance, contact Social Security at 1-800-772-1213 or visit Medicare.gov.