IRMAA HUBMedicare income-related monthly adjustment · Ref. SSA POMS HI 01101.020

MAGI Calculator for IRMAA

For IRMAA, MAGI is your adjusted gross income plus tax-exempt interest. That is two lines from your Form 1040: line 11 and line 2a. Enter them below to see your MAGI and which Medicare bracket it puts you in.

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

Worksheet W-2 · Build your MAGI
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Where do I find this number?
Form 1040 · 2024 federal returnexcerpt
2aTax-exempt interestadd
11Adjusted gross incomeadd
Add line 11 and line 2a. No municipal-bond interest? Then line 11 alone is your number.
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Your MAGI for IRMAA
$0

AGI $0 + tax-exempt interest $0.

In 2026 this MAGI stays at the standard premium: no IRMAA surcharge.

See your surcharge and cliff distance in the full IRMAA calculator or the 2026 bracket table.

Your income stays in your browser. Bracket figures come from official CMS and SSA sources; future years are marked as projections.

What counts toward MAGI for IRMAA

Everything in your AGI counts: wages, interest, dividends, capital gains, Traditional IRA and 401(k) withdrawals, pensions, rental income, and the taxable part of Social Security. On top of AGI, IRMAA adds back tax-exempt interest (such as municipal bond interest), foreign or U.S. territory income you excluded, and savings bond interest you excluded for education costs (Form 8815). It does not add back anything else.

What does not count: qualified Roth withdrawals, HSA withdrawals for medical costs, the non-taxable part of Social Security, and qualified charitable distributions, which leave your IRA without entering your income. For the full breakdown, read what counts as MAGI and how to reduce your MAGI.

Common questions

Is IRMAA based on AGI or MAGI?
MAGI. For IRMAA, modified adjusted gross income is your AGI plus any tax-exempt interest, plus a few rare excluded items: foreign earned income, U.S. territory income, and education savings bond interest. For most people it is simply AGI plus municipal bond interest.
How do I calculate MAGI for IRMAA?
Take your AGI from Form 1040 line 11 and add your tax-exempt interest from line 2a. If you excluded foreign earned income, U.S. territory income, or savings bond interest used for education, add those back too. The total is the MAGI Social Security compares against the IRMAA thresholds.
Which tax year's MAGI counts?
The return from two years before the premium year. Your 2024 MAGI sets your 2026 IRMAA, and your 2025 MAGI sets your 2027 IRMAA.
Is MAGI for IRMAA the same as MAGI for a Roth IRA or ACA subsidies?
No. Each program modifies AGI differently. The IRMAA version adds back tax-exempt interest, excluded foreign or territory income, and excluded education savings bond interest, so your IRMAA MAGI can differ from the MAGI on other worksheets.
Do Roth withdrawals count toward MAGI for IRMAA?
Qualified Roth IRA withdrawals do not count: they are not in your AGI and IRMAA adds nothing back for them. Traditional IRA and 401(k) withdrawals do count, which is why the two-year lookback matters when planning withdrawals.

MAGI definition for Medicare premium adjustments: 42 U.S.C. 1395r(i)(4) and SSA guidance. Informational only, not financial or tax advice.

Planning ahead for 2027?

IRMAA looks back two years, so your 2025 income sets your 2027 premium. See the projected 2027IRMAA brackets →