IRMAA Surcharge Calculator
If your income exceeds certain thresholds, Medicare charges you extra on Parts B and D — that's IRMAA. Enter your income below to see if you'll owe it and how much.
From your tax return 2 years ago (Medicare uses 2024 MAGI for 2026 premiums). MAGI ≈ AGI + tax-exempt interest.
What IRMAA actually is
IRMAA stands for Income-Related Monthly Adjustment Amount. It's the surcharge higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums. It applies to about 7% of Medicare beneficiaries, but it can add hundreds of dollars per month to your premium.
Two-year look-back
Medicare uses your tax return from 2 years ago to determine your current-year IRMAA. So your 2026 premium is based on your 2024 income. That means a one-time event 2 years ago (selling a business, taking a large IRA distribution, capital gain) can affect this year's premium.
The cliff effect
IRMAA tiers are cliffs, not slopes. Crossing a threshold by even $1 puts you in the next tier and adds the full surcharge. For couples close to a threshold, end-of-year tax planning can sometimes save thousands.
Life-changing event appeal
If your income dropped significantly because of a qualifying life event (retirement, death of a spouse, divorce, loss of pension), you can file Form SSA-44 to appeal. This is a real, underused tool — many retirees pay IRMAA that they could appeal away.