Free calculator · Medicare
IRMAA calculator
Enter a year’s modified adjusted gross income to see the Medicare IRMAA tier and the Part B and Part D surcharge it sets two years later.
IRMAA surcharge on 2028 premiums, both of you (estimate): $0.
IRMAA surcharge on 2028 premiums, both of you (estimate)$0Two-year lookback: 2026 income sets 2028 premiums. The 2026 tiers stand in.
MAGI$123,8212026, as entered
- MAGI, as entered$123,821
Plan withdrawals and Roth conversions together
See how cash, IRA, Roth and brokerage withdrawals cover spending, with federal and state tax.
With $123,821 of 2026 MAGI you stay $94,179 below the first IRMAA tier, so 2028 Part B and Part D premiums carry no income-related surcharge.
Two-year lookback. Medicare sets 2028 premiums from 2026 MAGI. The 2028 tiers are not published yet, so the 2026 tiers stand in; treat the tier as an estimate.
Calculations, not tax, legal or investment advice.
Get the 2027 brackets the day CMS publishes them
CMS sets the 2027 IRMAA amounts in November. They are the premiums your 2025 income sets, and the newest table any later year is estimated from. We send one email when the official table is out, and nothing after that. Only your address is kept.
Method and sources
The tier is the highest one whose MAGI threshold your MAGI passes, for your filing status. The yearly surcharge is (Part B + Part D monthly adjustment) × 12 × people on Medicare. The top tier starts at or above its threshold; the others start above theirs. If your income has dropped since the year Social Security used, see IRMAA appeal.
| Tier | Single: MAGI | Married filing jointly: MAGI | Part B a month | Part D a month |
|---|---|---|---|---|
| 0 | up to tier 1 | up to tier 1 | $0.00 | $0.00 |
| 1 | above $109,000 | above $218,000 | $81.20 | $14.50 |
| 2 | above $137,000 | above $274,000 | $202.90 | $37.50 |
| 3 | above $171,000 | above $342,000 | $324.60 | $60.40 |
| 4 | above $205,000 | above $410,000 | $446.30 | $83.30 |
| 5 | $500,000 or more | $750,000 or more | $487.00 | $91.00 |
Tables and sources
- CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)Part B and Part D income-related monthly adjustment amounts; set from MAGI two tax years earlier · 2026 · www.cms.gov
IRMAA brackets 2026Every 2026 bracket for single, joint and separate returns, which year’s income sets them, and when the 2027 brackets come out.
See the brackets