IRMAA Calculator

2026 rules

See which IRMAA tier your income lands in, and how much room you have before the next one.

Your numbers

Filing status

Modified AGI (the year that sets the premium)

Extra income you're considering (Roth conversion, sale)

Result

Yearly IRMAA surcharge$2,297

IRMAA tier (0 = none)1
Part B per person per month$284.10
Part D surcharge per person per month$14.50
Yearly surcharge for the household$2,297
Room before the next tier$44,000

One dollar over a threshold triggers the whole tier. A life-changing event such as retiring lets you ask SSA to use newer income (Form SSA-44).

How it works

IRMAA tiers are cliffs: one dollar over a threshold triggers the full surcharge for that tier, for each person on Medicare. For 2026 the joint tiers start at $218,000, $274,000, $342,000, $410,000 and $750,000.

Premiums use income from two years before, so 2026 income sets 2028 premiums. Enter a planned Roth conversion or sale to see whether it crosses a line.

2026 figures: SSA 2026 COLA fact sheet; CMS 2026 Medicare Parts A & B premiums and deductibles; IRS Rev. Proc. 2025-19 (2026 HSA limits).

Questions

Do Roth withdrawals count for IRMAA?

Qualified Roth withdrawals don't count. Roth conversions, IRA withdrawals and capital gains do.

Are the thresholds indexed?

Yes. Except for the top tier, they rise with inflation each year.