Tools · IRMAA Estimator

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 and Part D surcharges.

US-only. IRMAA is part of US Medicare (Centers for Medicare and Medicaid Services).

WORKED EXAMPLE

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 money from a tax-deferred retirement account (where you'll owe tax later) into a Roth account (where everything grows and comes out tax-free). You pay regular income tax this year on the amount moved.Full definition in 2024 that pushed MAGI from $235,000 to $260,000 keeps the couple in the first IRMAA tier (above $218,000, up to $274,000), costing about $1,948.80 more in 2026 Medicare premiums than the standard-premium baseline.

YOUR SITUATION

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.

YOUR 2026 PART B PREMIUM
STANDARD PART B PREMIUM
$202.90/mo per person
IRMAA SURCHARGE
$0/mo per person
YOUR TOTAL PART B PREMIUM
$202.90/mo per person
Annual: $0 above standard
YOUR BRACKET
-
-
// APPEAL. If your income dropped significantly since the 2-year lookback (retirement, job loss, death of spouse, divorce, sale of business), you can appeal using SSA Form SSA-44 to use a more recent year's income. ssa.gov SSA-44 ↗
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): under $109,000 = standard premium; tier surcharges of $81.20, $202.90, $324.60, $446.30, and $487.00 above the $109K, $137K, $171K, $205K, 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.

Related

→ IRMAA Explained → Roth Conversion Timing → Healthcare in Early Retirement
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.