Medicare IRMAA Cliff Calculator

Where do you sit on the 2026 Medicare IRMAA cliffs?

Medicare adds a surcharge to Part B and Part D when your income is over $109,000 (single) or $218,000 (married filing jointly), and every threshold is a cliff: one dollar over moves you a whole tier. Enter your MAGI from two years ago to see your tier, the surcharge, the room left, and how much of a Roth conversion or capital gain fits under the line.

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1. Filing status and income

Filing status

People on Medicare (joint return)

MAGI from two years ago (2024) ($)

Your 2026 premium is set from your 2024 tax return. Income you report in 2026 sets your 2028 premium.

2. Optional: a planned Roth conversion, gain or IRA distribution

Other 2026 MAGI before it ($, blank = same as above)

Planned extra income in 2026 ($)

Optional: your Part D plan premium, $/month

I have (or will have) a Part D drug plan

The planned amount is measured against the same thresholds, which are indexed each year, so treat a 2028 result as a projection.

Enter your filing status and MAGI, then click Calculate.

Appeal checklist: SSA-44 life-changing event

If your income has dropped for one of these reasons, Social Security can use a more recent year instead of the two-year-old one. This is information, not advice.

Reason Estimated MAGI for the event year ($, optional)

Draft text (edit before you use it)

What this does not cover

Not what Social Security has on file. SSA uses the return it received; an amended return or a newer year can change it.
MAGI is taken as typed. For IRMAA it is adjusted gross income plus tax-exempt interest.
Figures are point-in-time. 2026 figures checked 2026-09-29 from published CMS numbers; verify at medicare.gov and ssa.gov. Thresholds and premiums change every year.
No Medicare Advantage premiums, Medigap or the Part D plan itself. Only Part B and Part D surcharges.

Common questions

What is the Medicare IRMAA cliff?

IRMAA is an income-related surcharge added to Medicare Part B and Part D premiums. The tiers are cliffs: one dollar of modified adjusted gross income (MAGI) above a threshold moves you to the next tier for the whole year. For 2026 the first threshold is $109,000 for a single filer and $218,000 for a married couple filing jointly.

Which year's income sets my 2026 IRMAA?

Social Security uses your tax return from two years earlier. Your 2026 premium is based on your 2024 MAGI, and income you report in 2026 sets your 2028 premium. That is why a Roth conversion or large capital gain shows up in your premium two years later.

How much is the IRMAA surcharge in 2026?

The standard Part B premium is $202.90 a month. The Part B surcharge is $81.20, $202.90, $324.60, $446.30 or $487.00 a month per person depending on the tier, plus a Part D surcharge of $14.50, $37.50, $60.40, $83.30 or $91.00 a month per person if you have a Part D plan.

What if I am married filing separately?

If you lived with your spouse at any time during the year, married filing separately has only three bands: no surcharge up to $109,000, the fourth-tier surcharge above $109,000 and below $391,000, and the top tier at $391,000 and above. If you lived apart all year, the single thresholds apply.

Can I appeal an IRMAA surcharge?

If your income dropped because of a life-changing event such as marriage, divorce, the death of a spouse, retirement or a work reduction, the loss of income-producing property, loss of pension income or an employer settlement payment, you can ask Social Security to use a more recent year with Form SSA-44. A checklist and draft text are on this page. This is information, not advice.

Is this tax or medical advice?

No. This tool applies published 2026 figures to the numbers you enter. It does not know your actual tax return, what Social Security has on file, or your plan. Confirm at medicare.gov and ssa.gov, and with a tax professional before you plan a Roth conversion or a sale.