IRMAA estimator.
2026 Medicare income-based surcharge.
IRMAA uses your income from 2 years ago to set your current Medicare premium. Enter your MAGI to see your 2026 Part B and Part D surcharges.
US-only. IRMAA is part of US Medicare (Centers for Medicare and Medicaid Services).
A married couple with 2024 MAGI of $260,000 pays the standard Part B premium ($202.90/month each) plus an IRMAA surcharge of about $74/month each. Total Part B: about $277/month each. Annual extra cost vs the standard premium: about $1,776/year combined. A $10,000 Roth conversion in 2024 that pushed MAGI from $235,000 to $260,000 costs about $1,776 more in 2026 Medicare premiums.
MAGI = Adjusted Gross Income (Form 1040 line 11) + tax-exempt interest. The SSA bases your IRMAA on this figure from 2 years ago.
What this tool assumes
- 2026 IRMAA brackets approximate published CMS structure. Verify exact thresholds at cms.gov.
- Standard 2026 Part B premium: $202.90/month (approximate). Verify the exact figure at cms.gov before committing to a Roth-conversion target.
- Bracket structure for individual filers (MFJ thresholds double): under $106,000 = standard premium; tier surcharges of $74.00, $185.00, $296.00, $370.60, and $443.90 above the $133K, $167K, $200K, and $500K MAGI thresholds respectively.
- Part D IRMAA surcharge varies by plan and is not modeled here. The Part D IRMAA tier amounts are smaller than Part B.
- The tool shows Part B IRMAA only.
HOW THIS IS CALCULATED
This tool runs entirely in your browser — no data is sent to any server. All formulas use standard financial math. Verify the methodology or inspect the source code in your browser's dev tools.