Medicare IRMAA calculator
See what your 2024 income means for your 2026 Medicare Part B and Part D premiums, which surcharge tier you fall in and how close you are to the next one.
Your situation
Use the modified adjusted gross income from your 2024 federal return.
Adjusted gross income plus tax-exempt interest
What the drug plan itself charges; 0 if included in Medicare Advantage
2026 IRMAA tiers for your filing status
Monthly figures per person. Thresholds are modified adjusted gross income two years earlier.
| 2024 income | Part B premium | Part D surcharge | Surcharge per month | Surcharge per year |
|---|---|---|---|---|
| Up to $218,000 | $202.90 | $0.00 | $0.00 | $0 |
| $218,001 to $274,000Your tier | $284.10 | $14.50 | $95.70 | $1,148 |
| $274,001 to $342,000 | $405.80 | $37.50 | $240.40 | $2,885 |
| $342,001 to $410,000 | $527.50 | $60.40 | $385.00 | $4,620 |
| $410,001 to $750,000 | $649.20 | $83.30 | $529.60 | $6,355 |
| Above $750,000 | $689.90 | $91.00 | $578.00 | $6,936 |
Warren provides educational information, not individualized financial, tax or legal advice. Read our disclaimers.
Managing Medicare premiums
Plan from age 63
Because of the two-year lookback, the first IRMAA year uses income from the year you turned 63. Big Roth conversions are best finished before then or spread carefully.
Both spouses pay
IRMAA is per person, but a joint return sets the tier for both. A couple one dollar over a threshold pays the surcharge twice.
Thresholds move each year
Most tiers are indexed to inflation, but the top tier ($500,000 single, $750,000 joint) is frozen through 2027. Check the new figures every autumn.
Part D applies to any plan
The Part D surcharge is paid to Medicare on top of whatever your drug plan or Medicare Advantage plan charges, even if that premium is zero.
Frequently asked questions
- What is IRMAA?
- The income-related monthly adjustment amount is a surcharge added to Medicare Part B and Part D premiums for people with higher incomes. Social Security sets it each year from the modified adjusted gross income on your tax return from two years earlier, so 2026 premiums depend on your 2024 return. Both spouses pay it when a joint return crosses a threshold.
- What income counts?
- Modified adjusted gross income for IRMAA is your adjusted gross income plus tax-exempt interest. That includes wages, taxable Social Security, pensions, IRA withdrawals and Roth conversions, capital gains and dividends. Roth withdrawals, HSA distributions and life insurance proceeds do not count.
- Why is IRMAA called a cliff?
- The surcharge jumps in full as soon as income crosses a threshold by even one dollar. A single filer at $109,000 pays the standard $202.90 Part B premium in 2026; at $109,001 the premium is $284.10 plus a Part D surcharge, about $1,150 more for the year. Managing income around the thresholds is worth real money, especially for couples who both pay.
- Can I appeal IRMAA?
- Yes, if a life-changing event has reduced your income since the tax year used: retirement or reduced work hours, marriage, divorce or death of a spouse, loss of income-producing property or a pension. File Form SSA-44 with proof and Social Security will use a more recent year. A one-off capital gain or Roth conversion does not qualify.
- How can I lower IRMAA in future years?
- Spread Roth conversions and large gains across years to stay under a threshold, make qualified charitable distributions from an IRA instead of taking the RMD as income, draw from Roth or taxable accounts with high basis, and time asset sales for before Medicare starts. Remember the two-year lag: income at 63 sets premiums at 65.
Keep retirement income under the thresholds
Warren AI tracks your withdrawals, conversions and gains through the year and warns before a move would push you into a higher Medicare tier.