How the calculator works
- Your income: modified adjusted gross income from your 2024 tax return: your AGI plus any tax-exempt interest.
- Your tier: the IRMAA tier for your filing status.
- Your premiums: the Part B premium for that tier, the Part D surcharge added to your drug plan’s premium, and the extra cost a year.
IRMAA tiers for 2026
| Single (2024 income) | Joint (2024 income) | Part B a month | Part D extra | Extra a year, each |
|---|---|---|---|---|
| Up to $109,000 | Up to $218,000 | $202.90 | $0.00 | $0 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | $14.50 | $1,148 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | $37.50 | $2,885 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | $60.40 | $4,620 |
| Over $205,000, under $500,000 | Over $410,000, under $750,000 | $649.20 | $83.30 | $6,355 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 | $6,936 |
Married people filing separately who lived together pay $649.20 over $109,000 and $689.90 from $391,000.
Each tier has a hard edge: $1 of income over a threshold means the whole surcharge for that tier, for each person on Medicare.
Examples
A single retiree with $120,000 of income in 2024 pays $284.10 a month for Part B in 2026, and $14.50 a month on top of their drug plan: $1,148 a year more than the standard premium. With $11,000 less income they’d have paid the standard premium.
A married couple, both on Medicare, with $300,000 of joint income pay $405.80 each for Part B and $37.50 each extra for Part D: $5,770 a year more between them.
A one-off gain costs you two years later
A single filer whose income is usually $90,000, with a one-off gain in 2024, pays this much more for Medicare in 2026:
| One-off gain | 2024 income | Part B a month | Extra in 2026 |
|---|---|---|---|
| $25,000 | $115,000 | $284.10 | $1,148 |
| $50,000 | $140,000 | $405.80 | $2,885 |
| $100,000 | $190,000 | $527.50 | $4,620 |
A home sale with a gain above the exclusion, a big Roth conversion, a large IRA withdrawal or a year of capital gains can all push income up for one year. Spreading them over several years, below a threshold, can avoid the surcharge. The Roth conversion calculator shows the tax on a conversion.
Learn more
See our Roth conversion calculator, the RMD calculator, and the Social Security tax calculator.