Medicare IRMAA Calculator
See your 2025, 2026 and 2027 Medicare Part B and Part D income-related surcharges
IRMAA is a cliff, not a slope. Cross a bracket by a single dollar of MAGI and both spouses on Medicare can owe an extra $1,000-$2,000+ per year. The 2-year lookback means your 2024 tax return drives your 2026 premiums — Roth conversions, big capital gains, and RMDs are the usual triggers.
Real-world scenario
Couple, both 67, $217,500 MAGI in 2024
They sit $500 below the 2026 first-tier threshold of $218,000 (MFJ). A small year-end Roth conversion of $1,000 would push them into Tier 1 — adding about $1,148/year per spouse ($81.20 Part B + $14.50 Part D surcharges, × 12). That $1,000 conversion costs the couple about $2,297 in extra Medicare premiums. Plan conversions in December against this line.
The part most people miss
MFS (married filing separately) is brutally punitive for IRMAA if you lived with your spouse at any time during the year: at or below $109K (2026) you pay no surcharge, above $109K you jump straight to the second-highest tier, and at $391K or more to the top tier. If you lived apart from your spouse for the entire year, SSA uses the single brackets instead. Couples filing separately to manage student loan IDR plans should run the IRMAA math before assuming separate filing saves money.
Your Income
The Part D surcharge is added to your drug plan's own premium, which varies by plan and is not included here.
Your 2026 Medicare Cost
Tier 1 • Part B premiums + Part D IRMAA (your Part D plan premium is extra)
$597.20
$7,166/year
Next-tier cliff: $54,000 away
Crossing the next bracket costs an extra $3,473/year for your household.
2026 IRMAA Brackets
| Tier | Single MAGI | MFJ MAGI | MFS MAGI (lived with spouse) | Part B / mo | Part D / mo |
|---|---|---|---|---|---|
| 0 | ≤ $109,000 | ≤ $218,000 | ≤ $109,000 | $203 | +$0 |
| 1 | $109,000 – $137,000 | $218,000 – $274,000 | Not used | $284 | +$15 |
| 2 | $137,000 – $171,000 | $274,000 – $342,000 | Not used | $406 | +$38 |
| 3 | $171,000 – $205,000 | $342,000 – $410,000 | Not used | $528 | +$60 |
| 4 | $205,000 – $500,000 | $410,000 – $750,000 | $109,000 – $391,000 | $649 | +$83 |
| 5 | ≥ $500,000 | ≥ $750,000 | ≥ $391,000 | $690 | +$91 |
Source: Centers for Medicare & Medicaid Services (CMS), 2025 and 2026 Annual Release of Part B Premiums. Part D surcharge is added to whatever your Part D plan charges.
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.
Primary Sources
Primary references used for this content
2026 Medicare Parts B Premiums and Deductibles
Official 2026 Part B premium and IRMAA bracket announcement
View on cms.gov
2025 Medicare Parts B Premiums and Deductibles
Official 2025 Part B premium and IRMAA bracket announcement
View on cms.gov
Medicare Premiums: Rules for Higher-Income Beneficiaries
How SSA determines and bills IRMAA
View on ssa.gov
Medicare IRMAA Life-Changing Event
Appeal IRMAA after a qualifying life event
View on ssa.gov
Inflation adjustment of the IRMAA dollar amounts
each dollar amount in paragraph (2) or (3) shall be increased by an amount equal to ... the percentage (if any) by which the average of the Consumer Price Index for all urban consumers ... city average) for the 12-month period ending with August of the preceding calendar year exceeds such average for the 12-month period ending with August 2006 (or, in the case of a calendar year beginning with 2020, August 2018).
View on law.cornell.edu
CY 2027 Part D base beneficiary premium
2026 BBP x 1.06 or $38.99 x 1.06 = $41.33
View on cms.gov
✓6 primary sources; links re-checked on a weekly rotation by the source watcher