IRMAA calculator: your 2026 Medicare surcharge, and the 2027 outlook
IRMAA is the income-related amount added to the Medicare Part B and Part D premiums of higher-income beneficiaries. It depends on your MAGI from two years earlier and on your tax filing status. In 2026 it starts above $109,000 for an individual return and $218,000 for a joint return.
Your IRMAA for 2026 and 2027
Enter your MAGI to see your tier, your monthly premiums and the room left before the next bracket.
Plan several years: income in year N, premium in year N + 2
Type the MAGI you had or expect for each tax year (same filing status and household as above). Years without a published table use the 2027 projection, held flat: real brackets will likely be a little higher, so this errs on the cautious side. Dollar amounts beyond 2026 use 2026 premiums, because later premiums are not published.
| Tax year (income) | MAGI | Premium year | Brackets used | Tier | IRMAA per year (household) |
|---|---|---|---|---|---|
| 2024 | 2026 | — | — | — | |
| 2025 | 2027 | — | — | — | |
| 2026 | 2028 | — | — | — | |
| 2027 | 2029 | — | — | — | |
| 2028 | 2030 | — | — | — | |
| Total over the years filled in | — | ||||
2026 IRMAA brackets at a glance
Standard Part B premium in 2026: $202.90 a month. Every amount below is per person, per month. Full tables, the married-filing-separately table and the history since 2020 are on the 2026 brackets page.
| MAGI in 2024 | Part B IRMAA | Part B total / month | Part D IRMAA / month |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | + $0.00 |
| Above $109,000 up to $137,000 | $81.20 | $284.10 | + $14.50 |
| Above $137,000 up to $171,000 | $202.90 | $405.80 | + $37.50 |
| Above $171,000 up to $205,000 | $324.60 | $527.50 | + $60.40 |
| Above $205,000 and below $500,000 | $446.30 | $649.20 | + $83.30 |
| $500,000 or more | $487.00 | $689.90 | + $91.00 |
| MAGI in 2024 | Part B IRMAA | Part B total / month | Part D IRMAA / month |
|---|---|---|---|
| $218,000 or less | $0.00 | $202.90 | + $0.00 |
| Above $218,000 up to $274,000 | $81.20 | $284.10 | + $14.50 |
| Above $274,000 up to $342,000 | $202.90 | $405.80 | + $37.50 |
| Above $342,000 up to $410,000 | $324.60 | $527.50 | + $60.40 |
| Above $410,000 and below $750,000 | $446.30 | $649.20 | + $83.30 |
| $750,000 or more | $487.00 | $689.90 | + $91.00 |
Three things the calculator tells you that the tables don’t
- How much room you have. Before a Roth conversion, a sale with a capital gain or a large IRA withdrawal, the “room before the next tier” line shows how many dollars of extra MAGI fit under the threshold. Step-by-step examples: Roth conversions and IRMAA.
- What crossing costs. Tiers are cliffs. Going one dollar over the first 2026 threshold costs $1,148.40 a year per person; the jump from tier 1 to tier 2 costs $1,736.40.
- When it bites. Income earned in 2026 shows up in 2028 premiums. The multi-year table lines up each tax year with the premium year it affects. More in the two-year look-back.
Frequently asked questions
Which year’s income sets my 2026 IRMAA?
Your 2024 federal tax return. SSA asks the IRS for the return filed two years before the premium year; if the IRS only has the one from three years before (2023), SSA uses that one, and you can ask SSA to switch to 2024 once you have filed it. For 2027 premiums, the year that counts is 2025.
What exactly is MAGI for IRMAA?
Adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a). It is not the MAGI used for Roth IRA contributions or for ACA subsidies. Anything that raises your AGI raises it: wages, pensions, IRA and 401(k) withdrawals, required minimum distributions, Roth conversions, capital gains, the taxable part of Social Security.
Is IRMAA a cliff?
Yes. The brackets are not marginal: one dollar above a threshold moves you into the next tier for the whole year. In 2026, a single filer at $109,000 of MAGI pays no IRMAA; at $109,001 the surcharge is $1,148.40 for the year (Part B + Part D). The thresholds themselves are included in the lower tier (“less than or equal to”), except the top one: $500,000 single or $750,000 joint already counts as the top tier.
We file jointly. Do both of us pay?
The bracket is set on your joint MAGI, but IRMAA is charged per beneficiary: if both spouses have Part B, both Part B premiums include the adjustment, and the same for Part D. Choose “2 people” in the calculator to see the household total.
Does IRMAA apply if I don’t have Part D?
Only to the coverage you have. With Part B only, you pay the Part B adjustment; with Part D only, the Part D one. The Part D IRMAA is withheld from your Social Security check (or billed by CMS) even when you pay the plan premium itself directly to the plan.
When will the 2027 brackets be published?
CMS announces the Part B premium and the IRMAA brackets each fall: the last seven releases came between September 27 (2022) and November 14 (2025). Until then, our 2027 projection applies the indexing formula written in the law to the CPI-U data already published: first threshold $112,000 single, $224,000 joint.
My income dropped after I retired. Do I have to pay IRMAA based on my old salary?
Not necessarily. Stopping or reducing work is one of eight “life-changing events” that let you ask SSA to use a more recent year. Use our SSA-44 worksheet to check whether the new income would lower your tier and which documents to bring.
Official sources
- CMS fact sheet, “2026 Medicare Parts A & B Premiums and Deductibles” (released November 14, 2025)
- SSA POMS HI 01101.020, “IRMAA Sliding Scale Tables” (effective December 2, 2025)
- SSA, “Premiums: Rules for Higher-Income Beneficiaries” (2026 figures, checked September 29, 2026)
- SSA, Form SSA-44 “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event” (edition 12-2025)
- Social Security Act §1839 (42 U.S.C. 1395r), subsections (f) and (i), SSA compilation
- Medicare.gov, “Costs” (2026 Part B premium $202.90, Part B deductible $283, checked September 29, 2026)
- U.S. Bureau of Labor Statistics, Public Data API (series CUUR0000SA0 = CPI-U, CWUR0000SA0 = CPI-W)
Sources read on September 29, 2026. Consumer Price Index data downloaded from the BLS on September 29, 2026.
Page updated . Official figures checked against CMS and SSA on September 29, 2026.