IRMAA Calculator — Medicare Income Surcharge
IRMAA is the income-related surcharge added to your Medicare Part B and Part D premiums when the tax return you filed two years ago showed income above a threshold. Enter that income and your filing status to estimate your tier, the monthly and yearly surcharge, and exactly how many dollars sit between you and the next cliff.
Works offline — your inputs never leave this device. How that works
How much room is left
You are $17,000 below the next threshold. Going one dollar past it would add $1,736 for the year — the whole step, not a slice of it. That is worth knowing before a Roth conversion, a property sale, or a large withdrawal.If your income has since dropped
Social Security can use a more recent year when one of eight life-changing events caused the fall — retirement, reduced hours, divorce, the death of a spouse, a pension ending. The form is SSA-44 and there is never a fee to file it. See the eight events and the evidence for each.| Income | Extra per year |
|---|---|
| $109,000 or less | Nothing extra |
| $109,000 – $137,000(you) | $1,148 |
| $137,000 – $171,000 | $2,885 |
| $171,000 – $205,000 | $4,620 |
| $205,000 – $500,000 | $6,355 |
| Above $500,000 | $6,936 |
You are $17,000 below the next step. Going one dollar over it would add $1,736 for the year — not a little more, the whole step.
Why the year is two years back
Your adjusted gross income (line 11 of IRS Form 1040) plus your tax-exempt interest income (line 2a of Form 1040), taken from the tax return you filed for 2024. That two-year lookback is why an IRMAA bill can arrive long after the income that caused it. Married-filing-separately has its own, much steeper, two-step column: tiers 2 through 4 do not exist for that filing status, so a separate filer one dollar over $109,000 jumps straight to the fifth-tier amount.Where to take a plan question
We take no money from any insurer and name none, so we are not the place to settle what you buy. These three are, and all of them are free.
Verified 2026-08-02 against CMS fact sheet, "2026 Medicare Parts A & B Premiums and Deductibles / 2026 Medicare Part D Income-Related Monthly Adjustment Amounts" (November 14, 2025); the same tables appear in CMS-8091-N, 90 FR 52063 (November 19, 2025) and on Form SSA-44 (12-2025) (effective 2026-01-01)
Estimate only — not financial, tax, legal, or insurance advice. Only CMS can determine your actual amounts.
Official source: CMS — 2026 Medicare Parts A & B premiums and deductibles ↗
🎓 Understand this tool
What it is
IRMAA — the income-related monthly adjustment amount — is an extra charge added to your Medicare Part B and Part D premiums when your income was above a threshold. This tool places your income on the published tiers, shows the surcharge in monthly and yearly dollars, and measures how far you sit from the next threshold.
How it works
CMS publishes six tiers each year, with a separate income column for single filers, joint filers, and married filers who file separately. We store the exact dollar amounts CMS publishes rather than multiplying out a percentage of our own, because the published figure is the one printed on your Medicare statement and a recomputed one drifts by cents. The income used is your adjusted gross income plus tax-exempt interest, from the return you filed two years earlier.
Getting the most from it
- Take the adjusted gross income from line 11 of the Form 1040 you filed two years ago, and add the tax-exempt interest from line 2a. That sum, not this year's income, is what Medicare used.
- Choose the filing status on that same return. Married filing separately has only three published rows instead of six, so it behaves very differently from the other two.
- If both you and a spouse are enrolled in Medicare, turn on the household setting. The surcharge is charged per person against the same joint income, so the household pays it twice.
- Read the distance to the next threshold before you plan anything for the current tax year — a Roth conversion, a property sale, or a large withdrawal lands on your premium two years later.
- If your income has since dropped because of a life-changing event, the SSA-44 walkthrough sets out what Social Security accepts and what evidence goes with it.
Reading your result
The surcharge shown is per person, per month, on top of the standard premium. The line that matters most is the distance to the next threshold: IRMAA is a cliff, so one dollar over it moves the whole surcharge up a tier for a full year rather than taxing the excess. Treat the result as an estimate of what the published tables produce, not as a determination.
What it can't tell you
It cannot tell you what Social Security will actually bill you. Only Social Security makes that determination, and it does so from IRS records rather than from a figure you type here. It also cannot know whether a life-changing event applies to you, cannot predict next year's thresholds, and does not model state or local taxes on the income that caused the surcharge.
Frequently asked questions
The 2026 surcharge is set by your 2024 tax return: adjusted gross income on line 11 of Form 1040 plus tax-exempt interest on line 2a. That two-year lookback is why a surcharge often arrives long after the income that caused it, and why a one-off event like a property sale can still be affecting your premium two Januarys later.
Related calculators
SSA-44 Walkthrough
Form SSA-44 is how you ask Social Security to base your Medicare surcharge on this year's income instead of the two-year-old tax return that triggered it. Here are the eight life-changing events that qualify, the evidence Social Security accepts for each one, and how the form is filed. Filing it is free.
Part B Premium
The standard Medicare Part B premium and annual deductible for 2026, taken straight from the CMS notice that set them, with every year back to 2016 so you can see how fast this line item has actually risen. Higher earners pay more through IRMAA; this page shows the base figure everyone starts from.
Total Cost Estimator
Nobody publishes one number for what a year of Medicare costs a household, because the pieces live in separate documents. This estimator adds them: the Part B premium, any IRMAA surcharge, deductibles, and the drug or supplement premium you supply. Original Medicare and Advantage are shown as two shapes of cost, without a verdict.
Annual update alerts — new tax and benefit figures the week they drop
One email when the numbers change. Double opt-in, no spam, unsubscribe anytime.