Medicare IRMAA Calculator
Estimate the 2026 Part B and Part D income surcharges from your MAGI bracket.
What it does
Medicare premiums are not flat for everyone. Once income passes a threshold, Part B and Part D carry an income-related monthly adjustment amount, usually shortened to IRMAA. The extra charge is added on top of the standard premium and is collected by the Social Security Administration through the benefit payment or a direct bill.
The income test uses modified adjusted gross income from the tax return filed two years before the premium year. A 2026 premium therefore looks at the 2024 return. That lag surprises people who retire or sell a property and expect their premium to fall right away.
For 2026 the standard Part B premium is $202.90 a month. Single filers stay at that level up to $109,000 of MAGI, then move through four surcharge steps. Joint filers use thresholds that are exactly twice as high, from $218,000 upward. Married filing separately has a special rule: income above $109,000 jumps almost straight to the top surcharge tier.
Part D works on the same income ladder with smaller amounts. The adjustment is added to whatever premium the drug plan already charges, so the total depends on the plan. This calculator reports the Part D adjustment on its own, which keeps it separate from plan choice.
The result is an estimate of the federal premium. It does not include Medicare Advantage extras, Medigap premiums, late enrollment penalties, or state programs that help with drug costs. Those items sit outside the IRMAA formula and change from person to person.
How to use
- Choose the filing status used on the tax return two years before the premium year.
- Enter modified adjusted gross income from that return, not current income.
- Say whether you are enrolled in a Part D drug plan.
- Read the monthly Part B premium and the surcharge that produced it.
- Check the Part D adjustment if you have drug coverage.
- Multiply by twelve, or read the annual figure, to see the full yearly cost.
Formula
- MAGI
- Modified adjusted gross income from the return filed two years before the premium year, in dollars.
- Part B surcharge
- Monthly IRMAA amount set by the income bracket: $0.00, $81.20, $202.90, $324.60, $446.30, or $487.00.
- Part D adjustment
- Monthly drug benefit surcharge for the same bracket: $0.00, $14.50, $37.50, $60.40, $83.30, or $91.00.
- 12
- Months in the premium year, used to turn the monthly figures into an annual total.
The bracket is chosen by the MAGI on the return two years earlier. Joint filers double every threshold. Married filing separately uses $0 to $109,000 at the standard premium, then $446.30 from above $109,000 up to just below $391,000, then $487.00 at $391,000 and above. A life-changing event such as retirement, marriage, or the death of a spouse can support an SSA request to use more recent income.
Worked example
Example: single filer, MAGI $150,000, with Part D
Single filer, MAGI $150,000 from the return two years earlier, enrolled in a Part D drug plan.
- Single thresholds for 2026 run $109,000, $137,000, $171,000, $205,000, and $500,000.
- MAGI $150,000 is above $137,000 and at or below $171,000, so the third bracket applies.
- That bracket adds $202.90 a month to Part B.
- The Part B premium becomes $202.90 + $202.90 = $405.80 a month.
- The same bracket adds $37.50 a month for Part D.
- Monthly cost is $405.80 + $37.50 = $443.30.
- Over twelve months the total is 12 x $443.30 = $5,319.60.
Reference table
| Single MAGI | Joint MAGI | Part B surcharge | Part D adjustment |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $81.20 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $202.90 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $324.60 | $60.40 |
| $205,001 to $500,000 | $410,001 to $750,000 | $446.30 | $83.30 |
| Above $500,000 | Above $750,000 | $487.00 | $91.00 |
Limits
- Estimates the federal Part B and Part D premium only, not Medigap or Medicare Advantage plan prices.
- Uses the standard 2026 Part B premium; a late enrollment penalty is added separately.
- Assumes the MAGI figure is final. A later audit or amended return can change the bracket.
- Does not apply state pharmaceutical assistance or Medicare Savings Program help.
Common mistakes
- Using this year's income instead of the return from two years earlier.
- Applying single thresholds to a joint return, or the reverse.
- Forgetting that married filing separately has its own three-tier rule.
- Adding the Part D adjustment to the Part B premium and calling the sum a plan premium.
- Ignoring the appeal route after a retirement or other life-changing event.
Try it yourself
Quick checks. Answers sit tucked under each question.
Single filer, MAGI $100,000, no Part D?
Part B is $202.90, the surcharge is $0.00, Part D is $0.00, and the annual total is $2,434.80 in the bracket At or below $109,000.00.
Joint filer, MAGI $500,000, with Part D?
Part B is $649.20, the surcharge is $446.30, Part D is $83.30, and the annual total is $8,790.00.
Married filing separately, MAGI $200,000, no Part D?
Part B is $649.20, the surcharge is $446.30, Part D is $0.00, and the annual total is $7,790.40.
Questions
Which tax year sets my 2026 IRMAA?
The 2024 return, because the Social Security Administration uses income from two years earlier.
Do both spouses pay the surcharge?
Yes. Each spouse enrolled in Part B or Part D pays the adjustment based on the joint return.
Can I appeal a surcharge?
Yes, if a life-changing event such as retirement, divorce, or the death of a spouse lowered your income. Form SSA-44 starts the request.
Does IRMAA affect my Social Security benefit amount?
It does not change the benefit formula, but the premium is deducted from the monthly payment, so the net deposit can fall.
Is the Part D amount the full drug premium?
No. It is only the income-related adjustment. The plan's own premium is billed on top.
What happens if my income drops after retirement?
File Form SSA-44 with evidence of the event. SSA can use the more recent income estimate instead of the two-year-old return.
Sources
- CMS: 2026 Medicare Parts A and B premiums and deductibles fact sheet
- SSA: Medicare Part B premiums and IRMAA
- SSA: Form SSA-44 for a life-changing event