IRMAA Calculator 2026: Medicare Surcharges + Roth Cliff Planner
Enter your Modified Adjusted Gross Income (MAGI) and filing status to see your 2026 IRMAA tier, your exact monthly and annual Medicare Part B and Part D surcharges, and, if you are planning a Roth conversion, whether it pushes you over the next IRMAA cliff and what that cliff costs.
Step 1
Find Your 2026 IRMAA Tier
For 2026 premiums, Social Security uses the MAGI from your 2024 tax return (the 2-year lookback). Do not enter this year's income unless you are planning ahead.
Step 2 — the key planning step
Roth Conversion Cliff Planner
IRMAA tiers are cliffs, not slopes: one dollar over a threshold can add thousands per year to your Medicare bill. Use this module before executing a Roth conversion, IRA withdrawal, or any lump-sum income event.
Uses the same MAGI and filing status you entered above. The full conversion amount is added to your MAGI.
A note on timing. A Roth conversion done in 2026 counts toward 2026 MAGI, which sets your 2028 IRMAA, not your 2026 IRMAA. The 2028 brackets have not been published yet; they will be inflation-adjusted versions of today's numbers. The figures below use the official 2026 brackets as a planning proxy, which is the standard approach financial planners use until CMS releases the 2028 schedule.
Official 2026 IRMAA Brackets
Based on MAGI from your 2024 tax return. Amounts are per person, per month. Part D surcharges are added on top of your prescription drug plan's own premium.
| Single MAGI | Joint MAGI | Part B / mo | Part B surcharge | Part D surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| $109,001–$137,000 | $218,001–$274,000 | $284.10 | $81.20 | $14.50 |
| $137,001–$171,000 | $274,001–$342,000 | $405.80 | $202.90 | $37.50 |
| $171,001–$205,000 | $342,001–$410,000 | $527.50 | $324.60 | $60.40 |
| $205,001–$499,999 | $410,001–$749,999 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
Source: Centers for Medicare & Medicaid Services, "2026 Medicare Parts A & B Premiums and Deductibles" fact sheet, released November 14, 2025. Standard Part B premium 2026: $202.90/month. Married filing separately uses different thresholds (not covered by this calculator).
The 2-Year Lookback, in Plain English
Social Security does not use this year's income to set this year's Medicare premium. Instead it looks back two years:
| Income year | Return filed | Premium year it sets |
|---|---|---|
| 2024 | 2025 | 2026 |
| 2025 | 2026 | 2027 |
| 2026 | 2027 | 2028 |
That means by the time an IRMAA notice arrives, the tax year that caused it is already closed. Planning has to happen before the income is realized: a Roth conversion, a property sale, or a large IRA withdrawal in December cannot be undone in January. If your income has dropped since the lookback year because of a life-changing event (retirement, loss of work, death of a spouse, divorce, and others), you can ask Social Security to use your newer income instead by filing Form SSA-44. For a full walkthrough of the appeal workflow, see our companion guide: IRMAA Appeal Calculator & SSA-44 Guide.
Frequently Asked Questions
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to Medicare Part B and Part D premiums for beneficiaries whose Modified Adjusted Gross Income (MAGI) from two years earlier exceeds set thresholds. About 8% of Medicare beneficiaries pay it. The surcharge applies per person, so both spouses in a household can owe it.
Which tax year's income determines my 2026 IRMAA?
Your 2024 tax return. Social Security pulls MAGI data from the IRS in the fall of 2025 and applies the resulting IRMAA to all of 2026. If your 2024 return was amended after SSA pulled the data, you can ask for a correction.
What counts as MAGI for IRMAA?
Generally your Adjusted Gross Income plus tax-exempt interest, including municipal bond interest, which many retirees are surprised to learn counts. It also includes foreign earned income exclusions and certain other add-backs. Because of this, tax-exempt income is not invisible to Medicare.
How much does crossing one IRMAA tier cost?
The tiers are cliffs. For 2026, moving from no IRMAA to Tier 1 costs an extra $1,148.40 per person per year in combined Part B and Part D surcharges; jumping from Tier 1 to Tier 2 costs an extra $1,736.40 per person per year. A couple filing jointly where both spouses are on Medicare pays double. Use the Roth Conversion Cliff Planner above to see the exact cost of crossing the tier nearest to your MAGI.
Does a Roth conversion raise my MAGI for IRMAA purposes?
Yes. A Roth conversion is ordinary income in the year it is made, so the full converted amount adds to your MAGI, which is the exact figure IRMAA is based on. That is why conversions are the most common accidental trigger of a higher IRMAA tier. Plan the conversion amount against the next tier threshold, and remember the conversion affects your IRMAA two years later.
Can I appeal IRMAA if my income has dropped?
Yes, if the drop followed a qualifying life-changing event such as retirement or reduced work hours, marriage, divorce, death of a spouse, loss of income-producing property, or loss of pension. File Form SSA-44 with your local Social Security office, with documentation of both the event and your lower estimated income. Our companion site, the IRMAA Appeal Calculator & SSA-44 Guide, walks through the full appeal process step by step.
Talk to a Medicare Advisor
IRMAA planning sits at the intersection of taxes and Medicare. A licensed Medicare advisor or fiduciary financial planner can model multi-year Roth conversions against projected IRMAA tiers before you act.
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