What is IRMAA? Calculate your Medicare surcharge
IRMAA (the Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums when your income is above a threshold. For 2026, it starts once your 2024 modified adjusted gross income exceeds $109,000 for single filers or $218,000 for married couples filing jointly. The standard 2026 Part B premium is $202.90 per month; IRMAA can raise it as high as $689.90.
IRMAA Calculator
Enter your income and filing status. The calculator tells you your surcharge tier, your total premiums, and how far you are from the next bracket cliff. Free, no sign-up, nothing stored.
At what income does IRMAA kick in for 2026?
IRMAA starts when your 2024 MAGI is above $109,000 (single) or $218,000 (married filing jointly). At or below those amounts you pay the standard $202.90 Part B premium and your ordinary Part D plan premium with no surcharge.
| MAGI, single filer | MAGI, married filing jointly | Monthly IRMAA surcharge | Total Part B premium | Share of program cost |
|---|---|---|---|---|
| ≤ $109,000 | ≤ $218,000 | $0.00 | $202.90 | 25% |
| > $109,000 – ≤ $137,000 | > $218,000 – ≤ $274,000 | $81.20 | $284.10 | 35% |
| > $137,000 – ≤ $171,000 | > $274,000 – ≤ $342,000 | $202.90 | $405.80 | 50% |
| > $171,000 – ≤ $205,000 | > $342,000 – ≤ $410,000 | $324.60 | $527.50 | 65% |
| > $205,000 – < $500,000 | > $410,000 – < $750,000 | $446.30 | $649.20 | 80% |
| ≥ $500,000 | ≥ $750,000 | $487.00 | $689.90 | 85% |
Source: CMS, 2026 Medicare Parts A and B premiums and deductibles fact sheet (announced November 14, 2025).
Why does Medicare use my income from two years ago?
Social Security determines IRMAA from the most recent tax return the IRS can provide, which is generally two years old. Your 2026 premiums are set by your 2024 return, and your 2025 income will set your 2027 premiums. If your income has dropped since then because of retirement or another qualifying life change, you can ask SSA to use your current income instead; see the SSA-44 guide.
How do the bracket cliffs work?
IRMAA brackets are cliffs, not phase-ins. One dollar of extra MAGI over a threshold moves you into the entire next tier for the whole year. Crossing the first 2026 threshold costs a married couple roughly $2,296.8 per year, because both spouses pay the surcharge. The calculator above shows your exact distance to the next cliff.
Does IRMAA apply to both Part B and Part D?
Yes. The same MAGI tiers set two separate surcharges: one added to your Part B premium and one added on top of your Part D drug plan premium (paid to Medicare, not to your plan). Both are per person.
Does IRMAA reset every year?
Yes. SSA redetermines IRMAA every year using the newest tax return on file, and the bracket thresholds themselves are adjusted for inflation annually. A high-income year raises your premiums for one premium year, two years later; it does not follow you permanently.
IRMAA questions people ask
Do husband and wife both pay IRMAA?
Yes, if both are on Medicare. The surcharge is per person, and both spouses' surcharges are set by the same joint MAGI.
Do you pay IRMAA forever?
No. It is recalculated every year from your most recent available tax return. When your income falls below the thresholds, the surcharge stops.
Can you appeal IRMAA?
Yes. If you had a qualifying life change such as retiring, you file Form SSA-44. If the income data itself is wrong, there is a separate correction path. Start with the appeal guide.
Bracket tables by year
Every year's brackets, maintained as a dataset: 2026 brackets (current), 2027 projections (updated monthly), 2025 brackets, and the 2026 Part B premium.