Medicare Income Surcharge (IRMAA) Calculator
Enter your 2024 income and filing status. See whether the 2026 surcharge applies, how much it adds to Part B and Part D each month, and what a Roth conversion would do to it two years from now.
Your numbers
Adjusted gross income (Form 1040 line 11) plus tax-exempt interest (line 2a).
Shows what adding this amount to your income would do to the surcharge two years later.
Standard 2026 Part B premium: $202.90. Surcharges are per person and last the whole calendar year.
The 2026 surcharge table
Based on your 2024 modified adjusted gross income. Amounts are per person, per month, added to the $202.90 standard Part B premium and to your Part D plan premium.
| Single (2024 MAGI) | Married filing jointly | Part B surcharge | Part B total | Part D surcharge |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | $81.20 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $202.90 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $324.60 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $689.90 | $91.00 |
Married filing separately and lived with your spouse: $109,000 or less pays $202.90; $109,001–$390,999 pays $649.20; $391,000 and up pays $689.90.
Four situations, fully priced
And the conversion trap: a couple at $260,000 (already tier 1) converts $50,000 to Roth. Two years later that year’s income lands in tier 2: +$144.70 a month each, about $3,473 for the year, on top of the conversion tax. A single filer at $95,000 converting $40,000 crosses the first line and pays $1,148 more in the surcharge year. Sometimes worth it; never worth being surprised by.
How the math works
Social Security reads the MAGI on your tax return from two years earlier (2024 for 2026) and places it in one of six tiers. Each tier has a fixed monthly Part B amount and a fixed Part D amount, set by CMS each November. The tool subtracts the standard $202.90 to show the surcharge alone, multiplies by 12 for the annual cost, and doubles it for joint filers because the surcharge is charged to each spouse. The Roth what-if adds your conversion to MAGI and looks up the tier again using the 2026 brackets as a stand-in; actual future brackets are indexed to inflation, so the real line will be a little higher.
Sources
- Social Security, "Medicare Premiums: Rules for Higher-Income Beneficiaries" (2026 tables; MAGI from your 2024 return)
- CMS, "2026 Medicare Parts A & B Premiums and Deductibles" (announced November 14, 2025)
- Medicare.gov, "Medicare costs" (2026)
- Social Security form SSA-44, "Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event"
- IRS Form 1040 (AGI, line 11; tax-exempt interest, line 2a)
This tool is educational and simplifies by design. It computes published Medicare rules for the inputs you enter; it does not know your full situation, is not insurance, tax, or legal advice, and does not recommend any action. Nothing you type is transmitted or stored — the math runs in your browser. Confirm your dates and amounts with Social Security (1-800-772-1213), Medicare (1-800-MEDICARE), or a licensed professional before acting.
Surcharge questions, answered
Which year’s income decides my 2026 surcharge?
Your 2024 tax return. Social Security uses the most recent return the IRS has on file, which is normally two years back. So a big income year at 63 shows up as a surcharge at 65, and a Roth conversion in 2026 shows up in 2028.
Is the surcharge a cliff or a slope?
A cliff. One dollar over $109,000 (single) or $218,000 (joint) of 2024 MAGI puts you in tier 1 for all of 2026: $81.20 a month more for Part B and $14.50 more for Part D, per person. There is no phase-in.
What counts as MAGI for Medicare?
Adjusted gross income plus tax-exempt interest. Roth conversions, capital gains, RMDs, and the taxable part of Social Security all count. Qualified Roth withdrawals and qualified charitable distributions do not.
Can I appeal if my income dropped?
Yes, for a life-changing event: work stoppage or reduction, marriage, divorce, death of a spouse, loss of pension income, or loss of income-producing property. File form SSA-44 with proof, and Social Security recalculates using a more recent year.
Do both spouses pay it?
Yes. The surcharge is per person, based on the joint return. A couple in tier 1 pays $95.70 × 2 = $191.40 a month combined, about $2,297 a year.
Related tools and guides
The surcharge, explained
Two-year lookback, the appeal form, and the Roth-conversion timing that avoids it.
Read the guide →Part B penalty calculator
What 10% a year for life actually costs if you enroll late.
Open the tool →Still working at 65?
Whether you can delay Part B, and what your HSA has to do with it.
Read the guide →
Talk it through before you decide
Bring your birth date, your work situation, and last year’s tax return. Leave knowing your enrollment window, what Medicare will cost you, and whether the income surcharge applies.
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