IRMAA Surcharge Calculator
IRMAA is a surcharge added to your Medicare Part B and Part D premiums. The name is the Income-Related Monthly Adjustment Amount. You pay it if the modified adjusted gross income on your 2024 tax return was above $109,000 filing single, or $218,000 filing jointly. That is the return Medicare uses for 2026 — two years back. The brackets are cliffs: one dollar over moves you a whole tier.
2026 IRMAA brackets: Part B and Part D premiums by income
Individual return
| 2024 modified adjusted gross income | Part B premium (monthly) | Part D adjustment (monthly) |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| $109,001 – $137,000 | $284.10 | +$14.50 |
| $137,001 – $171,000 | $405.80 | +$37.50 |
| $171,001 – $205,000 | $527.50 | +$60.40 |
| $205,001 – $499,999 | $649.20 | +$83.30 |
| $500,000 or more | $689.90 | +$91.00 |
Married filing jointly
| 2024 modified adjusted gross income | Part B premium (monthly) | Part D adjustment (monthly) |
|---|---|---|
| $218,000 or less | $202.90 | $0.00 |
| $218,001 – $274,000 | $284.10 | +$14.50 |
| $274,001 – $342,000 | $405.80 | +$37.50 |
| $342,001 – $410,000 | $527.50 | +$60.40 |
| $410,001 – $749,999 | $649.20 | +$83.30 |
| $750,000 or more | $689.90 | +$91.00 |
Married filing separately — lived with your spouse at any time in 2024
| 2024 modified adjusted gross income | Part B premium (monthly) | Part D adjustment (monthly) |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| $109,001 – $390,999 | $649.20 | +$83.30 |
| $391,000 or more | $689.90 | +$91.00 |
The Part D column is added to whatever your drug plan charges, not instead of it. Bracket edges are inclusive as shown: a 2024 income exactly on a threshold stays in the lower band.
Most people pay the standard Part B premium ($202.90). Higher earners pay an Income-Related Monthly Adjustment Amount, or IRMAA, on top of it. This page works out whether that applies to you and how much it would be.
Enter two things: your Modified Adjusted Gross Income and the filing status from that same return. The page points you at the right line — adjusted gross income from your Form 1040, plus any tax-exempt interest — and offers individual, married filing jointly, and married filing separately, split by whether you lived with your spouse at any time that year.
What comes back is the income band you land in, the Part B premium for that band, the Part D surcharge added on top of whatever your drug plan itself charges, the full bracket table with your row highlighted, and — when a surcharge applies — what those surcharges add up to over a year. It also explains the two-year lookback: 2026 premiums are set from your tax return from two years earlier, which is why a recent income drop is not yet reflected.
Limits worth knowing. It is an educational estimate built from published CMS brackets; Social Security determines your actual premium. It does not include the drug plan's own premium, compare plans, or enroll anyone. If a life-changing event Social Security recognizes — work stoppage or reduction, marriage, divorce, death of a spouse, loss of a pension or of income-producing property — cut your income after that tax year, Form SSA-44 asks Social Security to use a newer return.
Frequently asked questions
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra amount Social Security adds to the standard Part B premium. A second amount is added to whatever your Part D drug plan charges.
Why does my 2024 income set my 2026 Medicare premium?
Social Security uses the most recent tax return the IRS has passed to it, which is the return from two years earlier. That is why an income drop since then is not reflected in this year's premium.
How do I appeal IRMAA after a life-changing event?
File Form SSA-44 with Social Security. It covers the events Social Security recognises. Those are work stoppage or reduction, marriage, divorce, death of a spouse, and the loss of a pension or of income-producing property.
Does IRMAA apply if I have a Medicare Advantage plan?
Yes. You keep paying the Part B premium with its surcharge. Medicare bills the Part D adjustment itself, not the plan. So it applies whether your drug coverage is standalone or bundled.
Updated September 27, 2026. Dollar figures are 2026 plan-year amounts transcribed from CMS publications and last verified by IM65 against the source for each: Parts A & B premiums, deductibles and IRMAA (August 11, 2026).