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IRMAA calculator

If your income crosses certain thresholds, Medicare adds a surcharge to your Part B and Part D premiums. Enter your income to see your tier, what you'd pay, and how much headroom you have before the next cliff.

Your numbers
$
Medicare uses your MAGI from two years prior. For 2026 premiums, that's your 2024 income.
$
See whether a planned conversion or sale pushes you over a cliff two years out.
Your IRMAA surcharge (Tier 1)
$2,105/yr
Extra $175/month on top of base premiums, for both spouses.
Total Medicare/mo
$545
Room to next tier
$36,000
That stays in your current tier
Adding $30,000 takes your MAGI to $260,000, still within Tier 1 — no extra surcharge. You have room before the next cliff.
Based on 2026 threshold estimates and a base Part B premium of $185. Final figures are set by Medicare. This is an estimate, not advice.
See IRMAA across your whole retirement
Roth conversions and capital gains can quietly trip IRMAA two years later. planbend flags those thresholds year by year as you plan conversions — free to start.

What IRMAA is

IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge Medicare adds to your Part B and Part D premiums once your income passes certain thresholds. Higher earners pay more for the same coverage. The surcharge is set in tiers, and it applies per person, so a married couple on Medicare can each owe it.

The two-year lookback trap

Medicare doesn't use your current income — it uses your modified adjusted gross income from two years earlier, the most recent return available when premiums are set. This lookback is what makes IRMAA sneaky: a large Roth conversion or a big capital gain at 63 can raise your Medicare premiums at 65, long after you've forgotten the transaction. Planning conversions with this lag in mind is a core retirement-tax skill.

It's a cliff, not a ramp

IRMAA tiers are hard edges. Earn one dollar over a threshold and you pay the full higher surcharge for the entire year — there's no gradual phase-in. That makes the headroom to the next tier genuinely valuable: keeping income just below a line can save hundreds or thousands. People manage this by timing conversions, spreading gains across years, or using qualified charitable distributions, often with a tax professional.

planbend is a planning tool, not a financial or tax advisor. This calculator uses 2026 threshold estimates; Medicare publishes final figures each year. It doesn't model appeals or life-changing-event adjustments. For your situation, the Resources page can help you find a licensed professional.

Common questions

What is IRMAA?
A surcharge added to Medicare Part B and Part D premiums when income exceeds set thresholds. It's based on your MAGI from two years prior and applies per person.
How is it calculated?
Medicare compares your MAGI to tiers, each adding a fixed monthly surcharge to Part B and D. Crossing a threshold by a dollar moves you up a whole tier for the year.
Why income from two years ago?
Premiums are set before current income is known, so Medicare uses the most recent return — usually two years back. That's why conversions and gains can raise premiums later.
How can I avoid surcharges?
Because it's a cliff, staying just under a threshold helps. People time Roth conversions, spread capital gains, or use qualified charitable distributions, often with a professional.