An extra amount added to your Medicare Part B and Part D premiums when your income is above a set level.

Why does my 2024 income decide my 2026 premium?

Medicare uses the most recent tax return on file, which is two years behind. If you recently retired, you may be paying based on income you no longer earn.

My income went down. Can I do anything?

If a life event lowered it, you can ask Social Security to use newer figures with Form SSA-44.

How do I calculate my MAGI?

For IRMAA, MAGI is your AGI (Form 1040 line 11) plus tax-exempt interest (line 2a). Our MAGI calculator adds them up and shows your bracket.

Updated for 2026 · official CMS & SSA figures

Medicare IRMAA Calculator

One dollar over the line raises your premium for the entire year. See your 2026 Part B and Part D surcharge, and exactly how close you are to the next income bracket.

$109,001

First surcharge · 2026

$137,001

Tier 2 · 2026

$171,001

Tier 3 · 2026

$205,001

Tier 4 · 2026

$500,000

Top tier · 2026

By the IRMAA Hub editorial team· Figures verified against official CMS & SSA sources · Last verified June 2026 · How we calculate

Example · Determination · Single filer · 2026

You are $25,001 under the next line.

Income of $146,000 · tier 2 of 5. The next threshold is $171,001.

Part B / mo

$405.80

Part D / mo

+$37.50

Extra / yr

$2,885

Income dropped since 2024? You can appeal →

Tier 2 of 5. See the full 2026 bracket table

Bracket schedule with your positionsingle filer · 2026

Official 2026 CMS & SSA figures · standard Part B premium $202.90/mo · your income stays in your browser

Worried about a surcharge?

See the moves that can keep your income under the next bracket.

How to avoid the cliff

Common questions

What is IRMAA?: An extra amount added to your Medicare Part B and Part D premiums when your income is above a set level. Read more
Why does my 2024 income decide my 2026 premium?: Medicare uses the most recent tax return on file, which is two years behind. If you recently retired, you may be paying based on income you no longer earn.
My income went down. Can I do anything?: If a life event lowered it, you can ask Social Security to use newer figures with Form SSA-44. How to appeal
How do I calculate my MAGI?: For IRMAA, MAGI is your AGI (Form 1040 line 11) plus tax-exempt interest (line 2a). Our MAGI calculator adds them up and shows your bracket. Use the MAGI calculator

Medicare IRMAA Calculator

Worried about a surcharge?

Common questions

Go deeper on IRMAA

What counts as MAGI

Avoid the IRMAA cliff

How to appeal IRMAA