Deorbit Plan

IRMAA calculator: your Medicare surcharge tier

Part B and Part D surcharges from your income two years earlier, and how close the next cliff is

By the Deorbit Plan editorial team, a Berrydyne program · Last reviewed · Topic: Medicare & IRMAA

What it computes

People with higher incomes pay an income-related monthly adjustment amount (IRMAA) on top of the standard Medicare Part B premium and their Part D plan premium. The surcharge depends on your filing status and the modified adjusted gross income on your tax return from 2 years before the premium year[8]. For IRMAA that figure is your adjusted gross income plus any tax-exempt interest[9]. The part of your Social Security that is not taxed does not count, though it does count in the income test for ACA premium credits. This calculator finds your tier in the CMS tables[1], the monthly Part B premium and Part D add-on per person, the yearly cost, and how much income separates you from the tier boundaries on either side.

CMS has not yet published the 2027 Part B premium and IRMAA tiers, so only the years with official tables are offered. The page will add them when they are published.

IRMAA lookup (2026 premiums)

With $230,000 of 2024 MAGI (married filing jointly), you are in IRMAA tier 1 of 5 for 2026: each of you pays $284.10 a month for Part B plus $14.50 on top of the Part D plan premium. That is $2,297 a year in surcharges for the two of you. Cutting MAGI by $12,000 would drop you a tier.

  • Tier: 1 of 5. Part B $284.10/month and Part D surcharge $14.50/month, per person.
  • Yearly: $7,166 of Part B premiums and Part D surcharges for two people, of which $2,297 is IRMAA. The Part D plan premium itself is extra (the national base premium is $38.99/month).
  • Next cliff: $44,000 more MAGI keeps you in this tier; one dollar past that adds $3,473 a year.
  • Previous tier: $12,000 less MAGI would drop you a tier and save $2,297 a year.

2026 IRMAA tiers, married filing jointly; per person per month

Tier2024 MAGIPart BPart D add-on
NoneUp to $218,000$202.90$0.00
1$218,001 – $274,000$284.10$14.50
2$274,001 – $342,000$405.80$37.50
3$342,001 – $410,000$527.50$60.40
4$410,001 – $750,000$649.20$83.30
5Above $750,000$689.90$91.00

IRMAA for 2026 is set by the MAGI on your 2024 return (adjusted gross income plus tax-exempt interest). Boundaries follow the simulator: a tier starts one dollar above the listed amount.

Worked example

A married couple, both on Medicare, filed a joint 2024 return showing $230,000 of MAGI. That is tier 1 for 2026: Part B costs each of them $284.10 a month instead of $202.90, and each pays $14.50 a month on top of their drug plan. That comes to $2,297 a year in surcharges for the two of them.

Had their 2024 MAGI been $12,000 lower ($218,000), they would have paid $0: the tier is a cliff, so the last $12,000 of income cost $2,297 in premiums.

What it ignores

  • The appeal for a life-changing event (retirement, a spouse’s death, loss of a pension), which can replace the two-year-old income with a more recent year. See IRMAA appeals.
  • A married person filing separately who lived apart from the spouse all year, who uses the individual table rather than the separate-return table shown here.
  • Your Part D plan’s own premium, which varies by plan; only the surcharge is fixed.
  • Premium years CMS has not yet published, and how thresholds will be indexed in later years.
  • Medicare Advantage plan premiums and any Part B premium paid by a state program.

The rule behind it

The full explanation, with sources, is in IRMAA: the Medicare surcharge with a two-year memory.

See it over a full plan

IRMAA tiers are cliffs, and conversions or withdrawals two years earlier set them. The simulator can keep each year’s planned conversions a safety margin below the next IRMAA and ACA threshold across a whole plan. Open it in the simulator →

If you already have a saved plan, the link only takes you to the right panel; your plan is not changed.

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This tool shows how the rules work. It is not financial, tax or investment advice. See the disclaimer.

Sources