IRMAA calculator 2026 (Medicare Part B and Part D)
This IRMAA calculator shows what you pay for Medicare in 2026 when your income is above $109,000 (single) or $218,000 (married filing jointly). Enter the modified adjusted gross income (MAGI) from your 2024 tax return and your filing status: you get your monthly Part B premium, the Part D income-related surcharge and the yearly extra cost.
Example: Tax filing status (2024 return): single, head of household or widow(er) · MAGI from your 2024 tax return 150,000 $ · I have a Part D drug plan (or Medicare Advantage with drug coverage) → Medicare per month (Part B + Part D IRMAA, per person): US$443.30. Source: Social Security Act §1839(i), §1860D-13(a)(7), CMS fact sheet – 2026 Medicare Parts A & B premiums and deductibles; 2026 Part D income-related monthly adjustment amounts (14.11.2025, read 09.10.2026). Updated: .
How it is calculated
In 2026 the standard Medicare Part B premium is $202.90 a month. With a MAGI above $109,000 (single) or $218,000 (joint) you pay IRMAA on top: Part B rises to $284.10 – $689.90 and Part D adds $14.50 – $91.00 a month. Social Security uses the MAGI from your tax return two years earlier – for 2026 that is your 2024 return.
2026 IRMAA brackets
| MAGI single | MAGI joint | Part B premium | Part D IRMAA |
|---|---|---|---|
| up to $109,000 | up to $218,000 | $202.90 | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married couples who file separately and lived together at any time in the year pay $202.90 up to $109,000, $649.20 (Part D +$83.30) above $109,000 and under $391,000, and $689.90 (Part D +$91.00) from $391,000.
How the calculator works
- MAGI: adjusted gross income plus tax-exempt interest from your 2024 Form 1040.
- Bracket: the calculator finds your bracket for your filing status. Being $1 over a threshold puts you in the higher bracket.
- Premium: standard Part B premium $202.90 plus the Part B IRMAA, plus the Part D IRMAA if you have drug coverage.
- Year: monthly amount × 12.
Examples
- Single, MAGI $150,000, with Part D: $405.80 + $37.50 = $443.30 a month, $5,319.60 a year – of which $2,884.80 is IRMAA.
- Single, MAGI $109,000: no IRMAA, $202.90. At $109,001 it becomes $284.10 + $14.50 = $298.60 – $1 more income costs $1,148.40 a year.
- Married filing jointly, MAGI $300,000: $443.30 a month for each spouse, $886.60 for the couple.
- Single, MAGI $600,000: $689.90 + $91.00 = $780.90 a month, $9,370.80 a year.
- Married filing separately, MAGI $150,000: $649.20 + $83.30 = $732.50 a month.
To estimate the retirement benefit the premium is deducted from, use the Social Security benefits calculator. Required minimum distributions raise your MAGI – the RMD calculator shows how much you must withdraw.
Limits
This is an estimate of 2026 premiums only. The 2027 brackets, based on your 2025 return, are published by CMS in the fall. Part D plan premiums, the Part B deductible ($283 in 2026), Medigap and Medicare Advantage premiums are not included. People who pay a Part A premium, have only immunosuppressive drug coverage, or have a hold-harmless reduction pay different amounts. If your income dropped because of a life-changing event, Social Security can use a more recent tax year – your official amount is in the IRMAA notice from Social Security.
Frequently asked questions
What are the IRMAA brackets for 2026?
For single filers: up to $109,000 no IRMAA; then $137,000, $171,000, $205,000 and $500,000. For joint filers the limits are doubled: $218,000, $274,000, $342,000, $410,000 and $750,000. Part B costs $202.90 to $689.90 a month.
Which year’s income is used for IRMAA 2026?
Your modified adjusted gross income from your 2024 tax return – adjusted gross income plus tax-exempt interest.
How much is Medicare Part B in 2026?
The standard premium is $202.90 a month and the deductible $283. With IRMAA the premium is $284.10, $405.80, $527.50, $649.20 or $689.90.
What happens if I am $1 over an IRMAA threshold?
You pay the full surcharge of the higher bracket. At $109,001 (single) that is $81.20 more for Part B and $14.50 for Part D each month – $1,148.40 a year.
Do both spouses pay IRMAA?
Yes. Each spouse enrolled in Medicare pays the premium for the bracket of the couple’s joint MAGI.
Can I appeal IRMAA?
If your income fell because of a life-changing event such as retirement, marriage, divorce or the death of a spouse, you can ask Social Security to use a more recent year with form SSA-44.
Sources and legal basis
- Social Security Act §1839(i), §1860D-13(a)(7): CMS fact sheet – 2026 Medicare Parts A & B premiums and deductibles; 2026 Part D income-related monthly adjustment amounts (14.11.2025, read 09.10.2026)
As of: · Editorial policy
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