IRMAA Surcharge Calculator 2026
Income-Related Monthly Adjustment Amount (IRMAA) is an extra charge added to your Part B and Part D premiums if your income exceeds certain thresholds. Based on your MAGI from 2 years ago (2024 tax return).
2026 IRMAA Brackets
| Single / HoH | Married Filing Jointly | Part B Premium | Part D Surcharge | B Surcharge |
|---|---|---|---|---|
| $0 – $106,000 | $0 – $212,000 | $185.00 | +$0.00 | Standard |
| $106,001 – $133,000 | $212,001 – $266,000 | $259.00 | +$13.70 | +$74.00 |
| $133,001 – $167,000 | $266,001 – $334,000 | $370.00 | +$35.30 | +$185.00 |
| $167,001 – $200,000 | $334,001 – $400,000 | $480.90 | +$57.00 | +$295.90 |
| $200,001 – $500,000 | $400,001 – $750,000 | $591.90 | +$78.60 | +$406.90 |
| Over $500,000 | Over $750,000 | $628.90 | +$85.80 | +$443.90 |
IRMAA is based on your MAGI from 2 years prior (2024 tax return for 2026 premiums). You can appeal if your income has decreased due to a life-changing event.
How to Reduce Your IRMAA
- Life-changing event appeal: If your income dropped due to retirement, divorce, death of spouse, or loss of income, file SSA-44 to request a new determination.
- Roth conversions planning: Spread conversions over multiple years to stay below IRMAA thresholds.
- Charitable giving: Qualified Charitable Distributions (QCDs) from IRAs reduce MAGI.
- Tax-loss harvesting: Offset capital gains to lower your MAGI.
- HSA contributions: If still working and eligible, HSA contributions reduce MAGI.
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