Medicare IRMAA Calculator 2026
Your 2026 Medicare Part B and Part D IRMAA surcharge from 2024 income — tier, premium per person ($202.90 to $689.90), annual household cost, distance to the next bracket and a 2028 projection — brackets confirmed on ssa.gov.
| Your 2026 IRMAA tier | — |
|---|---|
| Part B premium | — |
| Part D surcharge | — |
| Monthly per person | — |
| Annual household cost of IRMAA alone | — |
| Distance to the next tier down | — |
| Distance to the next tier up | — |
| Projected 2028 tier from planned 2026 income | — |
In short
In 2026 the standard Medicare Part B premium is $202.90 a month. Higher earners pay an income-related surcharge based on their 2024 return: Part B rises to $284.10 above $109,000 of MAGI ($218,000 joint), $405.80 above $137,000 / $274,000, $527.50 above $171,000 / $342,000, $649.20 above $205,000 / $410,000 and $689.90 at $500,000 / $750,000, with Part D add-ons of $14.50 to $91.00. The brackets are cliffs; Form SSA-44 lets you appeal after retirement or another life-changing event.
Who this is for: Americans on or approaching Medicare with 2024 income near an IRMAA threshold, and advisers planning Roth conversions.
2026 IRMAA brackets (based on 2024 income)
| Single MAGI | Joint MAGI | Part B total | Part D add-on |
|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $202.90 | $0 |
| $109,001–137,000 | $218,001–274,000 | $284.10 | +$14.50 |
| $137,001–171,000 | $274,001–342,000 | $405.80 | +$37.50 |
| $171,001–205,000 | $342,001–410,000 | $527.50 | +$60.40 |
| $205,001–499,999 | $410,001–749,999 | $649.20 | +$83.30 |
| ≥ $500,000 | ≥ $750,000 | $689.90 | +$91.00 |
- Married filing separately (living together): $202.90 up to $109,000, $649.20 to $391,000, $689.90 above.
- The 2026 standard Part B premium is $202.90 (up from $185.00); the Part B deductible is $283 and the Part A hospital deductible $1,736.
- A couple one dollar into tier 1 pays about $2,300 a year more; at the top tier, over $13,800 a year more for two people with Part D.
- Planning levers: Roth conversions before 63 (two years before Medicare), qualified charitable distributions after 70½, harvesting gains in low-income years, and Form SSA-44 after retirement.
See also: Roth Conversion Calculator 2026, Social Security Tax Calculator 2026.
Assumptions
- Tier from 2024 MAGI against the 2026 SSA table; Part B = $202.90 + tier add-on; Part D add-on if enrolled.
- Household cost = surcharge × 12 × people on Medicare.
- 2028 projection applies 2026 brackets to planned 2026 income (actual brackets will be indexed).
Worked example
$290,000 falls in the joint $274,001–342,000 band — tier 2. Each spouse pays $405.80 for Part B plus a $37.50 Part D surcharge: $443.30 a month, or $240.40 of IRMAA per person. For the household that is $5,770 a year of surcharges. Had their 2024 MAGI been $16,000 lower ($274,000) they would be in tier 1 and save $3,473 a year; $52,000 more would push them to tier 3 (+$3,470).
Frequently asked questions
What income is used for 2026 IRMAA?
Your 2024 federal return — AGI plus tax-exempt interest. SSA looks back two years because that is the latest return the IRS has processed.
What is the 2026 Part B premium?
$202.90 a month standard; $284.10 to $689.90 for higher incomes under IRMAA.
Can I appeal IRMAA?
Yes — file Form SSA-44 if a life-changing event (retirement, reduced work, marriage, divorce, death of a spouse, loss of income-producing property or pension) cut your income since 2024.
Do Roth IRA withdrawals count toward IRMAA?
No — qualified Roth withdrawals are not in AGI. Roth conversions, however, are, so convert before Medicare or spread conversions to stay under a threshold.
Is IRMAA permanent?
No — it is recalculated every year from the return two years back, so one high-income year costs one year of surcharges.
Does IRMAA apply to Medicare Advantage?
Yes — the Part B surcharge and the Part D surcharge apply whether you are in Original Medicare or an Advantage plan with drug coverage.
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