IRMAA Calculator
Calculate Medicare Income-Related Monthly Adjustment Amount (IRMAA) surcharges based on Modified Adjusted Gross Income. Help clients understand their Part B and Part D premium adjustments.
IRMAA is based on income from 2 years prior. 2026 premiums use 2024 tax returns.
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MAGI = AGI + tax-exempt interest income
Enter client details to calculate their IRMAA surcharges.
2026 IRMAA Brackets
Based on 2024 Modified Adjusted Gross Income (MAGI). Showing brackets for Single / Head of Household filers.
| MAGI Range | Part B Surcharge | Part D Surcharge | Monthly Total |
|---|---|---|---|
| $109,000 or less | None | None | No surcharge |
| $109,001 – $137,000 | $81.20 | $14.50 | $95.70 |
| $137,001 – $171,000 | $202.90 | $37.50 | $240.40 |
| $171,001 – $205,000 | $324.60 | $60.40 | $385.00 |
| $205,001 – $500,000 | $446.30 | $83.30 | $529.60 |
| Above $500,000 | $487.00 | $91.00 | $578.00 |
What is IRMAA?
IRMAA (Income-Related Monthly Adjustment Amount) is an additional premium that higher-income Medicare beneficiaries pay for Part B (medical insurance) and Part D (prescription drug coverage). It's calculated based on Modified Adjusted Gross Income from two years prior.
The 2-Year Lookback Rule
Medicare uses tax returns from two years ago to determine current year IRMAA. For 2026 premiums, the Social Security Administration looks at 2024 MAGI. This creates planning opportunities but also surprises for clients who had unusual income events like Roth conversions or large capital gains.
IRMAA Planning Strategies
Income Smoothing
Spreading Roth conversions or capital gains realization across multiple years can help clients stay below IRMAA thresholds or minimize the number of years in higher brackets.
QCDs for RMD Clients
Qualified Charitable Distributions directly from IRAs don't count toward MAGI, making them valuable for charitably-inclined clients who might otherwise trigger IRMAA.
Life-Changing Event Appeals
Clients who experienced marriage, divorce, death of spouse, work stoppage, or work reduction can file Form SSA-44 to request IRMAA recalculation based on more recent income.
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