Free calculator
IRMAA surcharge calculator
Higher income means a surcharge on both Part B and Part D. It is set from the tax return two years back — your 2026 premium comes off your 2024 return — and it is a cliff, not a slope.
- Both surcharges
- Two-year lookback
- All three filing statuses
Run the numbers
What does your 2024 income do to your 2026 premium?
Your IRMAA surcharge
$220.30 a month extra
Tier 2 for 2026, set from your 2024 return — the two-year lookback. The Part D part is billed even if your drug plan premium is $0.
- MAGI on the 2024 tax return
- $150,000
- Filing status
- Single or head of household
- Bracket
- Tier 2
- Part B surcharge
- $185.00 a month
- Part D surcharge
- $35.30 a month
- Total surcharge
- $220.30 a month
- Total over a year
- $2,643.60
- Part B premium including the surcharge
- $370.00 a month
A life-changing event — retirement, a spouse's death, divorce, loss of income property — can be appealed on form SSA-44 to have Social Security use current income instead.
The brackets
Every 2026 tier, for single and joint filers
There are six bands. The first carries no surcharge at all; the other five add a fixed amount to Part B and a second fixed amount to Part D. Both are billed by Medicare, usually straight out of the Social Security payment.
Your premium = standard Part B ($185.00) + Part B surcharge + Part D surcharge
| Bracket | Single filer MAGI | Married filing jointly | Part B extra | Part D extra | Total a month |
|---|---|---|---|---|---|
| Standard | $109,000 or less | $218,000 or less | — | — | — |
| Tier 1 | $109,001 to $137,000 | $218,001 to $274,000 | $74.00 | $13.70 | $87.70 |
| Tier 2 | $137,001 to $171,000 | $274,001 to $342,000 | $185.00 | $35.30 | $220.30 |
| Tier 3 | $171,001 to $205,000 | $342,001 to $410,000 | $296.00 | $57.00 | $353.00 |
| Tier 4 | $205,001 to $500,000 | $410,001 to $750,000 | $407.00 | $78.60 | $485.60 |
| Tier 5 | Above $500,000 | Above $750,000 | $444.00 | $85.80 | $529.80 |
| MAGI | Bracket applied | Part B extra | Part D extra |
|---|---|---|---|
| $109,000 or less | Standard | — | — |
| $109,001 to $394,000 | Tier 4 | $407.00 | $78.60 |
| Above $394,000 | Tier 5 | $444.00 | $85.80 |
The appeal nobody mentions
What people ask about IRMAA
It uses the most recent return the IRS has finished processing. For 2026 premiums that is the 2024 return. The lag is why a surcharge so often arrives in the first full year of retirement, priced off the last full year of work.
Your adjusted gross income plus any tax-exempt interest. Municipal bond interest is the one that surprises people — it is invisible on the front of the return and fully counted here.
Yes. Form SSA-44 asks Social Security to use your current income instead, for one of eight life-changing events: marriage, divorce, a spouse's death, work stopping or reducing, loss of income-producing property, loss of a pension, or an employer settlement. Retirement is on that list and is by far the commonest reason it is granted.
A cliff. One dollar over a threshold moves you to the whole of the next tier for the entire year. That is why a Roth conversion, a capital gain or a large withdrawal is worth timing against these lines rather than against the calendar.
Yes. The Part D surcharge is billed by Medicare, not by your plan, and it applies even when the plan's own premium is nothing. It usually comes out of the Social Security payment alongside the Part B surcharge.
2026 plan year
The figures this calculator uses
Sample figures for the 2026 plan year. Medicare and the Marketplace reset these every autumn.
- Standard Part B premium (2026 sample)
- $185.00 a month
- First threshold, single (2026 sample)
- $109,000 MAGI
- First threshold, married filing jointly (2026 sample)
- $218,000 MAGI
- Tax year used
- The 2024 return — a two-year lookback
Every figure above is a sample for the 2026 plan year on a demonstration site. Medicare publishes the real ones each autumn at Medicare.gov, and they change every year.