Find your 2026 Medicare premium with any IRMAA surcharge, based on your 2024 income. See your monthly and annual cost — and how close you are to the next bracket "cliff." ✓ 2026 figures
2026 Part B + D surcharge
IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. The 2026 standard Part B premium is about $202.90/month; surcharges kick in once your 2024 modified AGI exceeds $109,000 (single) or $218,000 (joint).
IRMAA is a cliff, not a phase-in: going $1 over a threshold can cost hundreds more per year, so it pays to know where you stand. This calculator uses 2026 projected brackets and shows how close you are to the next tier. Figures are estimates — confirm with SSA. Not financial advice.
IRMAA is an income-related surcharge added to Medicare Part B and Part D premiums for higher earners. Two features make it unusually punishing. It is based on your modified AGI from two years earlier, so a one-off event — a Roth conversion, a property sale, an inherited IRA distribution — raises premiums long after the money has been spent. And it operates as a cliff rather than a phase-in: exceeding a bracket threshold by a single dollar moves you to the next tier in full. Managing income around those thresholds is therefore worth real money for anyone near a boundary.
IRMAA tier determined by MAGI from 2 years priorTotal Part B premium = standard premium + tier surchargeAnnual cost = (Part B surcharge + Part D surcharge) × 12 × number of peopleCliff structure: $1 over a threshold moves the entire tierwhere:
Assumptions: Thresholds and premiums are set annually. Life-changing events — retirement, divorce, death of a spouse, loss of income-producing property — can be appealed with Form SSA-44, but a Roth conversion or capital gain is not a qualifying event.
Trace how a single conversion crosses an IRMAA threshold for a married couple.
Result$2,088 of extra premiums — triggered two years after the conversion
The surcharge lasts one year and then resets with the next lookback, so a single event costs a single year of premiums. The planning response is to convert in amounts that stop just short of a threshold, treating IRMAA brackets as additional tax brackets when sizing conversions.