IRMAA Calculator
Estimate your 2025 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
- $370/mo
- Part D Surcharge
- $36/mo
- Annual Surcharge
- $2,646
+ $50,000 Conversion
MAGI $200,000 · Tier 3
- Part B Premium
- $481/mo
- Part D Surcharge
- $57/mo
- Annual Surcharge
- $4,237
Added Annual IRMAA Cost
$1,591/yr
Effective Rate
3.2%
2025 IRMAA Brackets — Single
Based on your 2023 tax return (2-year lookback)
| Tier | MAGI | Part B | Part D | Annual |
|---|---|---|---|---|
| Standard | ≤ $106,000 | $185 | — | — |
| Tier 1 | $106,000–$133,000 | $259 | $14 | $1,052 |
| Tier 2● you | $133,000–$167,000 | $370 | $36 | $2,646 |
| Tier 3● after | $167,000–$200,000 | $481 | $57 | $4,237 |
| Tier 4 | $200,000–$500,000 | $592 | $79 | $5,831 |
| Tier 5 (Top) | > $500,000 | $629 | $86 | $6,356 |
Model this with a client
RetirementForge runs IRMAA, Roth, RMD, and Social Security scenarios in a live, compliant client session.
For educational purposes only; not tax or financial advice. IRMAA brackets shown are 2025 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.
Want the full picture? Read: IRMAA Explained — How Medicare Surcharges Work and How to Avoid the Cliff