IRMAA estimator.
2026 Medicare income-based surcharge.
IRMAA uses your income from 2 years ago to set your current Medicare premium. Enter your MAGIModified Adjusted Gross Income (MAGI)Your taxable income with certain deductions added back in. The IRS uses this slightly different number to decide if you qualify for some tax breaks.Full definition to see your 2026 Part B surcharge.
The question it answersHow much extra will I pay for Medicare because of my income from two years ago?
Rules: United States. Tax year: models 2026 figures; check the assumptions before using it for another year. Privacy: runs in your browser. What you enter stays on your device unless you copy a share link, which puts your inputs in the link.
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 $81.20/month each. Total Part B: $284.10/month each. Annual extra cost vs the standard premium: about $1,948.80/year combined. A $10,000 Roth conversionRoth conversionMoving eligible retirement money into a Roth account. Pre-tax amounts and earnings generally create taxable income; nondeductible basis is treated under the applicable aggregation rules. Conversions can affect tax brackets and income-based costs, and separate withdrawal rules apply.Full definition in 2024 that pushed MAGI from $250,000 to $260,000 keeps the couple in the first IRMAA tier (above $218,000, up to $274,000). They were already in that tier at $250,000, so the conversion adds $0 in 2026 Medicare premiums.
MAGI = Adjusted Gross Incomegross incomeYour total income before any taxes or deductions are subtracted. (Form 1040 line 11) + tax-exempt interest. The SSASocial Security Administration (SSA)The federal agency that manages Social Security retirement, disability, and survivor benefit programs. bases your IRMAA on this figure from 2 years ago.
Estimate, not tax or legal advice. It applies the 2026 rules listed in the assumptions to the numbers you enter. Details this tool does not model can change the result.
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 (MFJMarried Filing Jointly (MFJ)A tax filing status where a married couple combines their income and deductions on one tax return. thresholds double, except the top tier starts at $750,000): $109,000 or less = standard premium; tier surcharges of $81.20, $202.90, $324.60, and $446.30 above the $109K, $137K, $171K, and $205K MAGI thresholds respectively, and $487.00 at $500K or more.
- Married filing separately, lived with your spouse at any time during the year: CMS applies a separate table, $446.30 above $109,000 and $487.00 at $391,000 or more. If you lived apart from your spouse for the entire year, SSA uses the single-filer table, so choose Single (SSA POMS HI 01120.060).
- Part D IRMAA surcharge is not modeled here. The Part D IRMAA tier amounts are smaller than Part B.
- The tool shows Part B IRMAA only.
- Over $109K$81.20/mo surcharge
- Over $137K$202.90/mo surcharge
- Over $171K$324.60/mo surcharge
- Over $205K$446.30/mo surcharge
- $500K or more$487.00/mo surcharge
HOW THIS IS CALCULATED
This tool runs entirely in your browser: no data is sent to any server. The assumptions and default values behind the result are listed under “What this tool assumes” on this page. Verify the methodology or inspect the source code in your browser's dev tools.
Where to go from here
Calculators are educational estimates, not financial advice. Disclosures · How pages are reviewed