IRMAA calculator
Enter your filing status and the income from your tax return two years ago to see your Medicare Part B premium, your Part D surcharge and how close you are to the next bracket. Copy the results, share a link, or add the calculator to your own website.
IRMAA calculator
What will you pay for Medicare Part B and Part D?
Adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a).
Did your income drop? Check if you can appeal
IRMAA calculator by Smart Insurance Agents. Estimates only; Social Security makes the final determination.
How the IRMAA math works
IRMAA (the income-related monthly adjustment amount) is an extra charge on Medicare Part B and Part D for people with higher incomes. Social Security looks at your modified adjusted gross income from two years earlier, so 2026 premiums use your 2024 tax return.
The brackets are cliffs, not a slope. One dollar over a threshold moves you into the next tier for the whole year, which is why the calculator shows how far you are from each edge.
2026 IRMAA brackets
| 2024 income, single | 2024 income, married filing jointly | Part B premium | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married filing separately while living with your spouse: $649.20 Part B and $83.30 Part D above $109,000, and $689.90 and $91.00 at $391,000 or more. Source: CMS, 2026 Medicare Parts A and B premiums and deductibles, November 14, 2025. For the full explanation, see our guide to IRMAA brackets.
Questions about IRMAA
What income does Social Security use for IRMAA?
Your modified adjusted gross income from the tax return two years earlier: adjusted gross income plus tax-exempt interest. For 2026 premiums, that is your 2024 return.
Is IRMAA charged per person or per couple?
Per person. If you file jointly and both spouses are on Medicare, each of you pays the surcharge, so a couple pays it twice.
What if my income has dropped since then?
If the drop came from a life-changing event such as retirement, the death of a spouse, divorce or losing a pension, you can ask Social Security to use your newer income with form SSA-44.
Can I add this calculator to my website?
Yes. Agents, advisors and planners can embed it at no cost using the code on this page. It updates automatically when CMS publishes each new year’s figures.
This calculator gives estimates for education only. Social Security makes the final IRMAA determination. Smart Insurance Agents is not connected with or endorsed by the U.S. government or the federal Medicare program.