Medicare IRMAA Estimator (2026)
Income-based Part B and Part D surcharges, the two-year lookback, and the life-changing-event appeal path. Enter the income from the return Medicare actually uses and see the tier, the annual cost, and how close they are to the next threshold.
Nothing you enter leaves your browser — every calculation runs on your device
Income details
2026 premiums are set from the 2024 tax return — Medicare always looks back two years.
Adjusted gross income plus any tax-exempt interest — line 11 of the 1040, plus line 2a.
IRMAA is charged per person, so a household with two enrollees pays it twice.
Result
Enter a modified adjusted gross income to see the estimate.
Estimate only, based on CY2026 figures (standard Part B premium $202.90, SSA IRMAA schedule). This is not an official determination. MedicareCopilot is not affiliated with or endorsed by CMS, Medicare, the Social Security Administration, or any government agency — official amounts and eligibility determinations are made by SSA and CMS. IRMAA is set from the 2024 tax return and is recalculated every year. This tool provides general information only and is not medical, legal, or tax advice — decisions with tax consequences should be confirmed with a qualified tax professional. Figures last verified 2026-07-27.
Your clients' income changes. So does their premium.
MedicareCopilot tracks the details that move a Medicare bill — enrollment windows, penalties, and income thresholds — alongside CRM, quoting, and commission tracking built for Medicare agents.
How IRMAA works
IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to the Medicare Part B and Part D premiums for higher-income beneficiaries. In 2026 it starts once modified adjusted gross income exceeds $109,000 for a single filer or $218,000 for a couple filing jointly.
Medicare uses the tax return from two years earlier, so 2026 premiums are based on 2024 income. MAGI here means adjusted gross income plus any tax-exempt interest.
IRMAA is a cliff, not a slope. There is no phase-in: one dollar over a threshold moves the beneficiary into the next tier for the whole year, for both Part B and Part D. Crossing the first threshold costs $95.70 a month — $1,148 a year — per person.
It is not a penalty and it is not permanent. Social Security recalculates it every year from a more recent return, so a one-off income spike stops mattering once it ages out of the two-year lookback. If income fell because of a specific life-changing event, form SSA-44 asks Social Security to use a more recent year straight away.
Common questions
What are the 2026 IRMAA brackets?
In 2026 IRMAA begins once modified adjusted gross income exceeds $109,000 for single filers or $218,000 for married couples filing jointly. There are five surcharge tiers above the standard premium.
Part B surcharges run from $81.20 to $487.00 a month, and Part D surcharges from $14.50 to $91.00. The income thresholds are identical for both parts.
What year of income is Medicare IRMAA based on?
IRMAA is based on the tax return from two years earlier, so 2026 premiums are set from the 2024 return filed in 2025.
The figure used is modified adjusted gross income — adjusted gross income plus any tax-exempt interest.
Do both spouses pay IRMAA?
Yes. IRMAA is charged per person, not per household. If both spouses are enrolled in Medicare, each pays the surcharge, so the household cost is double the individual figure.
The income used is the household income from the joint return, but the surcharge applies to each enrolled beneficiary separately.
How do I appeal IRMAA?
File form SSA-44 if a life-changing event reduced your income. Social Security recognises eight: marriage, divorce or annulment, death of a spouse, work stoppage, work reduction, loss of income-producing property, loss of pension income, and an employer settlement payment.
Selling a house, converting to a Roth, taking an IRA withdrawal, or receiving an inheritance all raise income but none of them is a life-changing event, and an appeal on those grounds will be denied. Those surcharges are temporary and fall away once the spike ages out of the two-year lookback.
If Social Security used the wrong tax year, or the income on file is wrong, that is a reconsideration using form SSA-561 rather than SSA-44.
Is IRMAA permanent like a late enrollment penalty?
No. IRMAA is recalculated every year from a more recent tax return, so it rises, falls, or disappears as income changes.
That is the key difference from a Part B or Part D late enrollment penalty, which lasts for as long as you hold the coverage.
Does filing separately change IRMAA?
Substantially, and almost always for the worse. Married filing separately uses a collapsed schedule that skips the lower tiers entirely.
Income just over $109,000 lands in the second-highest tier, at $446.30 a month for Part B, rather than in the first tier at $81.20.
Related free tools
Enrollment Period Finder
Enter a date of birth and a situation; get every window they qualify for, with exact deadlines and coverage start dates.
Try it nowPart B Late Enrollment Penalty Calculator
The penalty is charged on the standard premium — IRMAA is added separately, on top.
Try it now