IRMAA Calculator (2026)

Income-Related Monthly Adjustment Amounts

Most Medicare beneficiaries pay the standard Part B premium. Higher-income retirees pay an Income-Related Monthly Adjustment Amount (IRMAA)—a surcharge on Part B and often Part D premiums based on modified adjusted gross income from two years earlier. A 2026 Medicare year typically looks at 2024 MAGI on your tax return.

For 2026, CMS set the standard Part B premium at $202.90 per month before IRMAA. First surcharge tiers begin around $109,000 MAGI for single filers and $218,000 for married filing jointly—verify exact brackets on Medicare.gov cost pages each year.

How MAGI is defined for IRMAA

MAGI for Medicare generally equals AGI plus tax-exempt interest. Roth conversions, RMDs, capital gains, and large IRA withdrawals can spike MAGI and trigger surcharges two years later—plan conversions in the Roth conversion calculator with IRMAA in mind.

Using the calculator

Enter estimated MAGI, filing status, and number of Medicare enrollees in the household (up to two for couple coverage). The tool maps MAGI to CMS 2026 Part B total premium and Part D IRMAA add-on per person, then shows annual extra cost versus standard premium.

Life-changing event appeals

SSA allows IRMAA appeals when life-changing events (retirement, divorce, death of spouse) reduced income after the lookback year. Documentation is required—calculator output is not an appeal form.

Interaction with other 2026 limits

For 2026, the IRA contribution limit is $7,500 with a $1,100 catch-up at age 50 and older. Elective deferrals to 401(k), 403(b), and most workplace plans cap at $24,500, with catch-up contributions of $8,000 at age 50+ and an enhanced $11,250 catch-up for ages 60 through 63 under SECURE 2.0. HSA limits are $4,400 for self-only HDHP coverage and $8,750 for family coverage, plus a $1,000 catch-up at 55+. Social Security wages for payroll tax purposes stop at the $184,500 wage base (SSA 2026).

IRMAA is separate from NIIT (3.8%) but both key off MAGI—see the NIIT calculator.

Common mistakes

• Using current-year income instead of lookback-year MAGI for premium year
• Ignoring Part D IRMAA when budgeting drug plans
• Assuming filing separately avoids surcharges (often worse tiers)

Related tools

RMD calculator, Social Security taxability calculator, federal income tax calculator.

Sources

CMS Medicare premium announcements; IRMAA brackets from SSA. Standard Part B $202.90/month for 2026.

Documentation and recordkeeping

Keep copies of forms, notices, and account statements that support numbers you enter. IRS audits and state reviews often start with mismatches between third-party reporting and what you claimed. Reconcile calculator outputs to official worksheets before filing.

When to revisit your estimate

Life changes mid-year—marriage, divorce, a move, bonus income, or a new job—can shift brackets, credits, and phaseouts. Rerun the tool when those events occur rather than relying on a January estimate through December.

State and local taxes

This page focuses on federal rules unless noted. Many states piggyback on federal AGI or MAGI definitions but apply their own rates and credits. Pair federal estimates with the state income tax calculator when residency matters.

Professional guidance

Complex returns—AMT, NIIT, multi-state income, business ownership, or large conversions—benefit from a CPA or enrolled agent who can sign the return. Calculators here show the math chain; they do not replace personalized advice or e-file validation.

Methodology on this site

Core 2026 federal brackets, deductions, and payroll limits follow IRS Rev. Proc. 2025-32, SSA wage-base announcements, and CMS Medicare premium tables where applicable. We show assumptions in the result panel when a rule is simplified for education.

Quarterly check-ins

Retirees and self-employed filers should revisit estimates after each quarter when investment income, required distributions, or business profit shifts. Waiting until December limits your options for withholding adjustments and timely estimated payments.

Documentation and recordkeeping

Keep copies of forms, notices, and account statements that support numbers you enter. IRS audits and state reviews often start with mismatches between third-party reporting and what you claimed. Reconcile calculator outputs to official worksheets before filing.

When to revisit your estimate

Life changes mid-year—marriage, divorce, a move, bonus income, or a new job—can shift brackets, credits, and phaseouts. Rerun the tool when those events occur rather than relying on a January estimate through December.

State and local taxes

This page focuses on federal rules unless noted. Many states piggyback on federal AGI or MAGI definitions but apply their own rates and credits. Pair federal estimates with the state income tax calculator when residency matters.

Professional guidance

Complex returns—AMT, NIIT, multi-state income, business ownership, or large conversions—benefit from a CPA or enrolled agent who can sign the return. Calculators here show the math chain; they do not replace personalized advice or e-file validation.

Methodology on this site

Core 2026 federal brackets, deductions, and payroll limits follow IRS Rev. Proc. 2025-32, SSA wage-base announcements, and CMS Medicare premium tables where applicable. We show assumptions in the result panel when a rule is simplified for education.

Quarterly check-ins

Retirees and self-employed filers should revisit estimates after each quarter when investment income, required distributions, or business profit shifts. Waiting until December limits your options for withholding adjustments and timely estimated payments.

Reading official publications

IRS Publications and Instructions often walk through worksheets line by line. When our simplified path differs from a form worksheet, trust the form for filing and use this page for directional planning only.

Calculator directory

Browse related tools from the calculator directory when your question spans credits, payroll, retirement, and investment tax in the same year.

Withholding versus liability

Paycheck withholding and estimated tax payments are cash-flow tools. They are not the same as annual tax liability computed on the return. Use the W-4 withholding calculator and quarterly estimated tax calculator when you need payment timing, not just liability.