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2026 IRMAA Calculator

Find out if you'll pay extra for Medicare Part B and Part D — and how to reduce or avoid the surcharge. From a former Social Security district manager.

What is IRMAA — and could it affect you?
IRMAA stands for Income-Related Monthly Adjustment Amount. It's a surcharge that higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums.

About 8% of Medicare beneficiaries pay IRMAA. If you're one of them, this calculator will show you exactly how much — and what you can do about it.
$202.90
Standard Part B Premium
(monthly, 2026)
$689.90
Highest Part B Premium
(monthly, with IRMAA)
Key facts about IRMAA
  • Based on your Modified Adjusted Gross Income (MAGI) from 2 years ago — so 2026 IRMAA uses your 2024 tax return
  • It's a cliff, not progressive — $1 over a threshold triggers the full surcharge for that tier
  • Applies to both Medicare Part B and Part D (prescription drug plan)
  • Applies even if you have Medicare Advantage
  • Can be appealed if you had a life-changing event
What was your 2024 tax filing status?
IRMAA is based on your 2024 tax return (the one you filed in early 2025). This determines what you pay in 2026.
Enter your 2024 income.
This is line 11 on your 2024 IRS Form 1040. Includes wages, pensions, IRA/401(k) withdrawals, investment income, rental income, Social Security (taxable portion), and all other taxable income.
Line 2a on your 1040. Municipal bond interest and other tax-free interest. Enter $0 if none.
MAGI for IRMAA = AGI + Tax-Exempt Interest
This is different from other MAGI definitions. For IRMAA, your MAGI does not include untaxed Social Security benefits — only the taxable portion (which is already in your AGI).
You can appeal IRMAA if you had a life-changing event.
If your income has dropped since 2024 because of a qualifying event, you can ask SSA to use more recent income to determine your IRMAA. This is done with Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event).
Qualifying life-changing events:
💼

Work stoppage or reduction

Retirement, layoff, or significant reduction in work hours — resulting in income that is now substantially lower than 2024.

💍

Marriage or divorce

Filing status or combined income changed due to marriage or divorce.

🕊️

Death of a spouse

Household income changed because a spouse passed away.

📉

Loss of income-producing property

Due to disaster, fraud, or other events beyond your control.

💰

Loss of pension

A pension plan terminated or was significantly reduced.

🏠

Employer settlement or closure

A former employer's settlement payment ended or the employer went out of business.

How to file your appeal
  • Complete Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event)
  • There is a 60-day window from receiving your IRMAA notice to file, though SSA may accept late filings with good cause
  • Provide proof of the life-changing event (retirement letter, death certificate, divorce decree, etc.)
  • Provide evidence of your reduced income (recent tax return, pay stubs, pension statement)
  • Call 1-800-772-1213 (TTY: 1-800-325-0778) or visit your local SSA office to submit
  • The SSA-44 form is available at ssa.gov/forms/ssa-44.pdf
What happens after you file SSA-44
  • SSA reviews your documentation and may request additional evidence
  • If approved, SSA uses your more recent (lower) income to recalculate IRMAA
  • The adjustment typically takes effect within 1-3 months
  • Any overpaid premiums may be refunded or credited
  • If denied, you have the right to appeal through SSA's standard appeals process
Dr. Ed's Insider Tip

This is the most common scenario I see: someone was working full-time in 2024 earning a good salary, retired in 2025, and now in 2026 they're living on Social Security and a small pension — but Medicare is billing them based on their 2024 working income. Filing Form SSA-44 in this situation is worth exploring. SSA can use your 2025 income instead. I've seen people save thousands of dollars a year by filing this one form.

What does NOT qualify
A one-time income spike — like a large Roth conversion, selling a property, or a big capital gains year — does not qualify as a life-changing event. If your 2024 income was high due to a one-time event but your 2025 income returns to normal, the IRMAA for 2026 will apply. It will automatically adjust downward in 2027 when SSA uses your 2025 return.
Strategies to reduce or avoid IRMAA.
Since IRMAA is based on MAGI — and uses a cliff system — managing income can make a dramatic difference. Here are the key factors to consider:
1. Know your nearest cliff
If MAGI is close to a threshold, even a small income reduction can save $1,000+ per year. The most impactful strategy is simply knowing where the line is and planning to stay just under it.
2. Roth conversions — before Medicare begins
Some people choose to convert traditional IRA money to Roth before turning 65. Roth withdrawals don't count toward MAGI. Yes, taxes are paid on the conversion — but it may help avoid years of IRMAA surcharges later. This is widely considered one of the most powerful long-term IRMAA strategies.
3. Qualified Charitable Distributions (QCDs)
For those 70½ or older, donating up to $111,000 per year (2026 limit) directly from an IRA to a qualifying charity is an option. This can satisfy a Required Minimum Distribution (RMD) without adding to AGI. Lower AGI = lower MAGI = potentially lower IRMAA tier.
4. Manage capital gains and asset sales
Rather than bunching large gains into a single year, some people choose to spread sales of investments or property across multiple tax years to avoid spiking MAGI into a higher tier.
5. Coordinate withdrawal sources
In any given year, choosing strategically between taxable accounts (traditional IRA/401k), tax-free accounts (Roth), and taxable brokerage accounts can help keep MAGI in a lower IRMAA tier.
6. Married Filing Separately considerations
MFS has only three IRMAA tiers — standard, 3.2×, and 3.4× — with no middle ground. Filing jointly almost always produces a more favorable IRMAA outcome for most couples.
The 2-year lookback works both ways
If income was unusually high in 2024, 2026 IRMAA will be high — but it's temporary. When SSA uses the 2025 return for 2027 IRMAA, it will adjust automatically. One high-income year means one year of higher premiums, not a permanent change.
Dr. Ed's Insider Tip

I've seen people accidentally trigger a $4,000+ per year IRMAA surcharge because they took a large IRA distribution or sold a property without thinking about the Medicare impact two years later. The fix is simple but requires planning: know your MAGI thresholds, and plan major financial moves around them. A good tax advisor who understands IRMAA can often save more than their fee in the first year alone.

Your 2026 IRMAA Summary
Quick Reference
Numbers to remember
  • Standard Part B premium: $202.90/month in 2026
  • IRMAA triggers at: $109,000 (single) / $218,000 (joint) MAGI
  • Based on: Your 2024 tax return (filed in 2025)
  • Appeal form: SSA-44 (for life-changing events)
  • Appeal deadline: 60 days from IRMAA notice
  • SSA phone: 1-800-772-1213 (TTY: 1-800-325-0778)
  • QCD limit (2026): $111,000 per person per year
  • ~8% of Medicare beneficiaries pay IRMAA — most people do not
Dr. Ed's Insider Tip

IRMAA is frustrating because it feels like a penalty for being responsible with your money. But here's the reality: it's the law, and the best defense is planning. Know the thresholds, work with a tax professional, and make income decisions with IRMAA in mind — especially in the two years before starting Medicare. Those are the years that set the tone.

Need more help?
Visit 24Help.org for free tools on Medicare, Social Security, disability benefits, and more — all built by a former Social Security district manager.
Educational purposes only. This calculator and guide are for informational and educational purposes only. This is not tax, legal, or financial advice. Individual circumstances vary — consult a qualified tax professional or financial advisor for guidance specific to your situation.
2026 IRMAA figures from CMS (November 14, 2025). Consult a tax professional for personalized guidance.
Built by a former Social Security district manager.
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