IRMAA Calculator
Estimate your 2026 Medicare Part B and Part D surcharge by income and filing status — and see exactly how a Roth conversion can tip you into a higher IRMAA tier two years down the line.
Total MAGI with conversion: $200,000
No Conversion
MAGI $150,000 · Tier 2
- Part B Premium
- $406/mo
- Part D Surcharge
- $38/mo
- Annual Surcharge
- $2,885
+ $50,000 Conversion
MAGI $200,000 · Tier 3
- Part B Premium
- $528/mo
- Part D Surcharge
- $60/mo
- Annual Surcharge
- $4,620
Added Annual IRMAA Cost
$1,735/yr
Effective Rate
3.5%
2026 IRMAA Brackets — Single
Based on your 2023 tax return (2-year lookback)
| Tier | MAGI | Part B | Part D | Annual |
|---|---|---|---|---|
| Standard | ≤ $109,000 | $203 | — | — |
| Tier 1 | $109,000–$137,000 | $284 | $15 | $1,148 |
| Tier 2● you | $137,000–$171,000 | $406 | $38 | $2,885 |
| Tier 3● after | $171,000–$205,000 | $528 | $60 | $4,620 |
| Tier 4 | $205,000–$500,000 | $649 | $83 | $6,355 |
| Tier 5 (Top) | > $500,000 | $690 | $91 | $6,936 |
Keep these numbers
Create a free account to save your figures to a retirement profile you can come back to.
Are you a financial advisor? Run this in a live client session.
For educational purposes only; not tax or financial advice. IRMAA brackets shown are 2026 CMS-published thresholds and standard premiums. Actual determinations use your tax return from two years prior and may differ due to life-changing events (appealable via SSA-44), bracket indexing, or other adjustments. Confirm current figures on Medicare.gov and consult a qualified advisor.
Learn the strategy behind the numbers
IRMAA Explained: How Medicare Surcharges Work and How to Avoid the Cliff
A complete guide to IRMAA — the income-related Medicare surcharge on Part B and Part D. Learn how the two-year MAGI lookback works, where the 2026 income brackets fall, what triggers a surcharge, and the strategies retirees use to stay under the cliff.
IRMAA Surcharges Explained: The Medicare Cliff That Penalizes Roth Conversions
IRMAA is a Medicare premium surcharge with cliff-style brackets and a two-year lookback. One dollar over a threshold can cost a household thousands. Here's how IRMAA works, what triggers it, and how advisors model it against Roth conversions, RMDs, and capital gains.
Medicare Enrollment Explained: Parts A, B, C, and D, Your Sign-Up Windows, and the Penalties That Last Forever
A plain-English guide to Medicare enrollment — what Parts A, B, C, and D actually cover, how the Initial, General, and Special Enrollment Periods work, and how the Part B and Part D late-enrollment penalties can raise your premiums for the rest of your life. Includes the working-past-65 rules, the HSA trap, and a checklist for signing up on time.
Health Insurance Before Medicare: Bridging Early Retirement to Age 65
Retire at 60 and you face a five-year coverage gap before Medicare begins — and it's one of the most expensive and least-planned-for problems in early retirement. Here's how COBRA, the ACA marketplace, and a spouse's plan actually compare, why your retirement income suddenly becomes a health-insurance lever, and how managing MAGI in the bridge years can save five figures a year in premiums.