2026 Medicare IRMAA Calculator
2026 Medicare IRMAA Result
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- Definition fixtures
- 25 configured scenarios
- Published examples
- 12 shown below
Recorded method
No tool-specific review method has been recorded.
These records describe the published model and reference tests. A test-case count is not a certification of every possible input or an independent specialist review. Editorial policy
Known limitations
Method sources
- CMS — 2026 Medicare Parts A & B Premiums and Deductibles
- SSA — 2026 Medicare premiums and income-related adjustments
- SSA POMS — Modified adjusted gross income for IRMAA
- SSA POMS — 2026 IRMAA sliding-scale tables
- SSA — Medicare Income-Related Monthly Adjustment Amount Life-Changing Event (SSA-44)
Reference inputs and expected results
Up to 12 examples from the configured definition fixtures are shown. Expected values use the stated output units; invalid inputs are intended to be rejected.
| Case | Inputs | Expected result |
|---|---|---|
| Reference case | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 120000 currency; Monthly Part D plan premium (optional): 40 currency | IRMAA bracket number (0–5): 1; 2026 monthly IRMAA surcharge per person: 95.7; 2026 annual IRMAA surcharge per person: 1148.4; Monthly Part B IRMAA: 81.2; Total monthly Part B premium: 284.1; Monthly Part D IRMAA: 14.5; Entered Part D premium plus IRMAA: 54.5; Combined monthly Part B and entered Part D amount: 338.6; Combined annual Part B and entered Part D amount: 4063.2 (allowed numeric tolerance: 1.0E-6) |
| Single exact base ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 109000 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 0; 2026 monthly IRMAA surcharge per person: 0; 2026 annual IRMAA surcharge per person: 0; Monthly Part B IRMAA: 0; Total monthly Part B premium: 202.9; Monthly Part D IRMAA: 0; Combined monthly Part B and entered Part D amount: 202.9 (allowed numeric tolerance: 1.0E-6) |
| Single one cent above base ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 109000.01 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 1; 2026 monthly IRMAA surcharge per person: 95.7; 2026 annual IRMAA surcharge per person: 1148.4; Monthly Part B IRMAA: 81.2; Monthly Part D IRMAA: 14.5 (allowed numeric tolerance: 1.0E-6) |
| Single exact first ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 137000 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 1; 2026 monthly IRMAA surcharge per person: 95.7 (allowed numeric tolerance: 1.0E-6) |
| Single one cent above first ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 137000.01 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 2; 2026 monthly IRMAA surcharge per person: 240.4; Monthly Part B IRMAA: 202.9; Monthly Part D IRMAA: 37.5 (allowed numeric tolerance: 1.0E-6) |
| Single exact second ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 171000 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 2; 2026 monthly IRMAA surcharge per person: 240.4 (allowed numeric tolerance: 1.0E-6) |
| Single one cent above second ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 171000.01 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 3; 2026 monthly IRMAA surcharge per person: 385; Monthly Part B IRMAA: 324.6; Monthly Part D IRMAA: 60.4 (allowed numeric tolerance: 1.0E-6) |
| Single exact third ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 205000 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 3; 2026 monthly IRMAA surcharge per person: 385 (allowed numeric tolerance: 1.0E-6) |
| Single one cent above third ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 205000.01 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 4; 2026 monthly IRMAA surcharge per person: 529.6; Monthly Part B IRMAA: 446.3; Monthly Part D IRMAA: 83.3 (allowed numeric tolerance: 1.0E-6) |
| Single one cent below top threshold | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 499999.99 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 4; 2026 monthly IRMAA surcharge per person: 529.6 (allowed numeric tolerance: 1.0E-6) |
| Single exact top threshold | Jurisdiction and currency: us; 2024 federal tax filing status: single; 2024 modified adjusted gross income (MAGI): 500000 currency; Monthly Part D plan premium (optional): 30 currency | IRMAA bracket number (0–5): 5; 2026 monthly IRMAA surcharge per person: 578; 2026 annual IRMAA surcharge per person: 6936; Monthly Part B IRMAA: 487; Total monthly Part B premium: 689.9; Monthly Part D IRMAA: 91; Entered Part D premium plus IRMAA: 121; Combined monthly Part B and entered Part D amount: 810.9; Combined annual Part B and entered Part D amount: 9730.8 (allowed numeric tolerance: 1.0E-6) |
| Joint exact base ceiling | Jurisdiction and currency: us; 2024 federal tax filing status: joint; 2024 modified adjusted gross income (MAGI): 218000 currency; Monthly Part D plan premium (optional): 0 currency | IRMAA bracket number (0–5): 0; 2026 monthly IRMAA surcharge per person: 0 (allowed numeric tolerance: 1.0E-6) |
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Your 2026 IRMAA result
This calculator shows the 2026 monthly and annual IRMAA surcharge per Medicare beneficiary. It also separates the Part B and Part D adjustments and, optionally, adds a user-entered Part D plan premium.
The main result is the surcharge itself—not a Part D plan quote. Results are per person.
How the 2026 calculation works
The calculator selects the exact CMS and SSA 2026 bracket for the entered filing status and MAGI. It adds the published Part B and Part D income-related adjustments to produce the per-person IRMAA surcharge, adds $202.90 for the total Part B premium, and adds an optional Part D plan premium only to the combined-premium outputs.
- Use the filing status from the federal return SSA relies on.
- Enter the MAGI used for the determination. For most 2026 cases, that is 2024 MAGI.
- Read the Part B and Part D adjustments for the matching bracket.
- Add the two adjustments for monthly IRMAA and multiply by 12 for annual IRMAA.
For this purpose, SSA defines MAGI as adjusted gross income plus tax-exempt interest.
2026 Medicare IRMAA brackets
These figures are monthly amounts per beneficiary. Part D IRMAA is paid in addition to the selected plan premium.
| Bracket | Single, head of household, qualifying surviving spouse, or married filing separately and lived apart all year | Married filing jointly | Part B total | Part B IRMAA | Part D IRMAA | Combined IRMAA |
|---|---|---|---|---|---|---|
| 0 | $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 | $0.00 |
| 1 | Over $109,000 through $137,000 | Over $218,000 through $274,000 | $284.10 | $81.20 | $14.50 | $95.70 |
| 2 | Over $137,000 through $171,000 | Over $274,000 through $342,000 | $405.80 | $202.90 | $37.50 | $240.40 |
| 3 | Over $171,000 through $205,000 | Over $342,000 through $410,000 | $527.50 | $324.60 | $60.40 | $385.00 |
| 4 | Over $205,000 and under $500,000 | Over $410,000 and under $750,000 | $649.20 | $446.30 | $83.30 | $529.60 |
| 5 | $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 | $578.00 |
| MAGI | Part B total | Part B IRMAA | Part D IRMAA | Combined IRMAA |
|---|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 | $0.00 |
| Over $109,000 and under $391,000 | $649.20 | $446.30 | $83.30 | $529.60 |
| $391,000 or more | $689.90 | $487.00 | $91.00 | $578.00 |
Worked 2026 example
A single filer with 2024 MAGI of $120,000 is in bracket 1. The 2026 Part B adjustment is $81.20 and the Part D adjustment is $14.50, so IRMAA is $95.70 per month or $1,148.40 per year. A $40 Part D plan premium makes the combined Part B and Part D amount $338.60 per month.
Because IRMAA uses cliff-style brackets, moving even one dollar above a non-top ceiling moves the full income-related adjustment to the next bracket. The calculator therefore tests both exact thresholds and values immediately above them.
Check the SSA notice before acting
Match the filing status, MAGI, and tax year to the SSA initial-determination notice before relying on the result. If the notice uses outdated income after an eligible life-changing event, review Form SSA-44 and SSA reconsideration instructions; the calculator cannot decide whether an event qualifies.
- Verify the tax year and filing status used.
- Compare the MAGI with the return or amended return.
- Check whether both spouses are Medicare beneficiaries; the charge is per enrolled person.
- If facts are wrong, follow the reconsideration instructions on the notice.
- If income fell after a listed life-changing event, review SSA-44 and its evidence requirements.
Scope and limitations
Calendar year 2026 only and calculated per beneficiary. It does not determine MAGI, filing status, eligibility, hold-harmless treatment, late-enrollment penalties, Part A IRMAA, the immunosuppressive-drug-only Part B table, plan eligibility, an appeal outcome, or future-year amounts. The married-filing-separately option is limited to the SSA table for people who lived with a spouse during the tax year.
This is an educational reproduction of published tables, not an SSA determination, tax calculation, benefit decision, appeal service, or insurance recommendation.
Frequently asked questions
Which income year is used for 2026 IRMAA?
SSA generally uses 2024 federal tax-return information for 2026. If 2024 data is unavailable, SSA may use 2023 data. Use the tax year shown on the notice.
What does MAGI mean for Medicare IRMAA?
SSA defines the MAGI used for IRMAA as adjusted gross income plus tax-exempt interest. Use official tax records or the SSA notice rather than estimating from take-home pay.
Do both spouses pay IRMAA?
IRMAA is assessed per enrolled beneficiary. A joint-return bracket uses household MAGI, but each spouse enrolled in the affected Medicare part can owe the applicable adjustment.
What if MAGI lands exactly on a threshold?
The published table keeps the exact upper threshold in the lower bracket except at the top threshold, where $500,000 for most individual filers, $750,000 for joint filers, and $391,000 for the special married-filing-separately table start the highest bracket.
Can a life-changing event lower IRMAA?
SSA may accept a new determination after certain events and an expected income reduction. Form SSA-44 lists the events and evidence; submitting it does not guarantee approval.
Is the Part D plan premium included?
Only if you enter it. The main monthly and annual IRMAA results exclude the plan premium and show the surcharge itself.
Primary sources and review status
- CMS — 2026 Medicare Parts A & B Premiums and Deductibles
- SSA — 2026 Medicare premiums and income-related adjustments
- SSA POMS — Modified adjusted gross income for IRMAA
- SSA POMS — 2026 IRMAA sliding-scale tables
- SSA — Medicare Income-Related Monthly Adjustment Amount Life-Changing Event (SSA-44)
Sources and every 2026 bracket boundary checked 2026-10-08. CalculatorGeek Editorial Team reviewed and approved this calculator and its companion guides on 2026-10-08. The model reproduces published tables; SSA remains the authority for individual determinations and reconsiderations.