💊 Calculator IRMAA Part B Part D 2026

Medicare IRMAA Premium Calculator (2026)

Medicare Part B and Part D charge income-based surcharges called IRMAA (Income-Related Monthly Adjustment Amount) on top of the base premium. The 2026 surcharge is determined by your 2024 tax return — there is a two-year lookback. This calculator returns the monthly premium across all 5 IRMAA brackets.

2026 IRMAA brackets (single & MFJ)

Single 2024 MAGIMFJ 2024 MAGIPart B premiumPart D surcharge
≤ $103,000≤ $206,000$202.90 (base)$0
$103,001 – $129,000$206,001 – $258,000$284.10+$13.70
$129,001 – $161,000$258,001 – $322,000$405.40+$35.30
$161,001 – $193,000$322,001 – $386,000$526.70+$57.00
$193,001 – $499,999$386,001 – $749,999$648.00+$78.60
≥ $500,000≥ $750,000$688.40+$85.80

(MFS — married filing separately, lived with spouse — uses different brackets: ≥ $103,000 jumps to bracket 5 directly. Most retirees fall into single or MFJ.)

How to avoid (or appeal) IRMAA

  • Two-year lookback. Your 2024 tax return determines 2026 IRMAA. Roth conversions in 2024 hit you in 2026.
  • Life-Changing Event appeal (Form SSA-44). Retirement, marriage, divorce, spouse death, work stoppage, work reduction, loss of income-producing property, loss of pension, employer settlement payment — eight qualifying events let you ask SSA to use a more recent year. Most retirees miss this in their first Medicare year.
  • Charitable giving via QCD. Qualified Charitable Distribution from an IRA (after age 70½) reduces MAGI directly — unlike donating after withdrawal, which doesn't.
  • Spread Roth conversions. Doing $50,000 over 5 years often keeps you below brackets that $250,000 in one year crosses several times.