Medicare IRMAA Surcharge Calculator
Higher-income beneficiaries pay an extra amount — called IRMAA — on top of the standard Part B and Part D premiums. Enter your income and filing status to see whether you're affected in 2026, and how much.
The Short Answer
IRMAA catches millions of people off guard because it looks back two years: your 2026 premium is based on your 2024 tax return. A one-time income event — a big retirement-account withdrawal, a home sale, a large capital gain — can raise your Medicare premium by hundreds of dollars a month. But if your income has since dropped for a qualifying reason, you can appeal. This tool shows your bracket and how.
Important: This information is for general educational purposes only and is not a substitute for personalized Medicare counseling. Enrollment rules have many exceptions. Contact a licensed Medicare counselor or your State Health Insurance Assistance Program (SHIP) before making enrollment decisions. Find your local SHIP at shiphelp.org or call 1-800-MEDICARE (1-800-633-4227).
Editor's Recommendation
If your income has dropped, appeal before you accept the higher premium
The single most valuable thing to know about IRMAA is that it can be appealed. If you retired, lost a pension, or had another qualifying life-changing event after the tax year Medicare is using, you can file form SSA-44 and ask Social Security to use your current income instead. Many people simply pay the surcharge without realizing an appeal was available.
A free SHIP counselor can help you fill out SSA-44 and gather the documentation. This is exactly the kind of government-process help SHIP is built for — no cost, no sales pitch.
National SHIP directory: shiphelp.org · Social Security: 1-800-772-1213
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra charge added to the standard Medicare Part B and Part D premiums for beneficiaries whose income is above certain federal thresholds. The standard 2026 Part B premium is $202.90 per month; IRMAA can add anywhere from about $81 to nearly $490 per month on top of that, depending on your bracket.
The two-year lookback
Medicare determines IRMAA using your Modified Adjusted Gross Income (MAGI) from two years earlier. For your 2026 premium, Social Security looks at your 2024 tax return. This lookback is why IRMAA surprises so many people: a one-time income event — selling a home, a large Roth conversion or retirement-account withdrawal, or a big capital gain — can push your income into an IRMAA bracket for a single year, two years after the fact.
Appealing IRMAA after a life-changing event
If your income has gone down since the tax year Medicare is using — because you retired, reduced your work hours, lost a pension, married, divorced, or lost a spouse — you can ask Social Security to base your IRMAA on your more recent income. The form is SSA-44, "Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event." Submit it with documentation of the event and your new income.
This is a government process. Handle it through Social Security (1-800-772-1213) or with a free SHIP counselor — you never need to pay anyone to appeal your IRMAA.
This is not tax advice
The IRMAA brackets on this page come from public CMS figures for 2026. This calculator estimates your surcharge, but it does not give tax or investment advice, and it cannot tell you how to structure your income. For decisions about timing withdrawals, Roth conversions, or capital gains to manage future IRMAA, talk with a qualified tax professional or a fee-only financial advisor.
Frequently Asked Questions About IRMAA
IRMAA — the Income-Related Monthly Adjustment Amount — is an extra amount higher-income Medicare beneficiaries pay on top of the standard Part B and Part D premiums. It is set by federal income brackets and determined by Social Security using your tax return from two years earlier.
Medicare uses your Modified Adjusted Gross Income (MAGI) from two years prior. For 2026 premiums, that is your 2024 tax return. A one-time income event two years ago — a large retirement-account withdrawal, a home sale, or a big capital gain — can trigger IRMAA even if your income is lower now.
Yes, if your income has dropped because of a qualifying life-changing event — such as retirement, marriage, divorce, death of a spouse, or loss of a pension. File form SSA-44 with Social Security and provide documentation. A free SHIP counselor can help you complete it. Appeals go through Social Security, never a commercial agent.
IRMAA is based on your total Modified Adjusted Gross Income, which includes investment income such as capital gains, dividends, interest, and taxable retirement-account withdrawals — not just wages. This is why one-time investment events can raise your Medicare premium two years later.