IRMAA Calculator
Which Medicare income tier does this income land in, and what does the step cost? Every piece below can be linked to, so it opens in a window on your reader's screen, current as of the record. No form to fill in.
2026 law · Reviewed September 5, 2026 · The full page, with methodology and sources · the terms · All tools
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Filing status and 2024 modified adjusted gross income in; the tier, the monthly premiums, the yearly cost of the step, and the room to the next threshold out. In a frame it carries no cookies, no tracking, and a visible link back to the methodology. Your site has to allow frames; most do. The link that opens it in a small window is on the professionals page.
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- In plain words.
- Medicare charges higher premiums to people with higher incomes, in steps called tiers. The income it looks at is from your tax return two years ago, and each step is a cliff: one dollar over a threshold moves you up a whole tier for the year. This tool takes an income and a filing status and shows the tier, the monthly premium, the extra cost for the year, and how far you are from the next threshold.
- Why it matters.
- Withdrawals, conversions, and sales this year set your Medicare premiums two years from now. Knowing where the next cliff is lets you stop short of it.
- An example.
- A single person with $120,000 of income lands in the first surcharge tier: about $284 a month for Part B instead of $203, about $1,150 more for the year. The next tier begins at $137,001.
- Where it stops.
- It uses this year's published tiers and the income you enter. If your income fell because you retired, lost a spouse, or divorced, you can ask Social Security to use a more recent year; the appeal checker covers that.
The facts
Six quotable sentences from the CMS 2026 tables. Quote them with the year attached.
The button shows exactly what your reader sees when they click the link. Paste the link where a link goes; it opens this list in a small window, always current as of the record, with the attribution and a link to the full page. Nothing to copy out, nothing to update later.
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- The 2026 Medicare premium is set by income from the 2024 tax return, two years back. The standard Part B premium is $202.90 a month; the income-related surcharges begin above $109,000 of modified adjusted gross income on an individual return and $218,000 on a joint return.
- One dollar over a threshold moves the whole premium up a step. At $109,001 of 2024 income, a single filer pays $284.10 for Part B plus a $14.50 Part D surcharge: $1,148.40 more for the year than a neighbor one dollar under.
- There are six tiers. The first surcharge adds $81.20 a month to Part B and $14.50 to Part D; the top tier, at $500,000 and above on an individual return, adds $487.00 and $91.00, for a Part B premium of $689.90.
- A married couple filing jointly at $750,000 of income pays $1,379.80 a month for two Part B premiums, before Part D.
- The surcharge is not a marginal tax. It applies to the whole premium, so the cost of crossing a threshold is the same whether you cross it by one dollar or by ten thousand.
- If income has dropped since the 2024 return because of retirement, a death, a divorce, or another listed life-changing event, Social Security will use the more recent year on request (Form SSA-44).
The staircase chart
The whole rule in one picture: six steps, each one dollar wide at the edge. The year and attribution are drawn in.
The button shows exactly what your reader sees when they click the link. Paste the link where a link goes; it opens this chart in a small window, always current as of the record, with the attribution and a link to the full page. Nothing to copy out, nothing to update later.
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The tiers
Every tier, exactly as CMS publishes it, with the yearly cost of each step worked out.
The button shows exactly what your reader sees when they click the link. Paste the link where a link goes; it opens this table in a small window, always current as of the record, with the attribution and a link to the full page. Nothing to copy out, nothing to update later.
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| Individual return | Joint return | Part B adjustment | Part B total, monthly | Part D adjustment | Extra per year |
|---|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 | $0.00 |
| Over $109,000, up to $137,000 | Over $218,000, up to $274,000 | $81.20 | $284.10 | $14.50 | $1,148.40 |
| Over $137,000, up to $171,000 | Over $274,000, up to $342,000 | $202.90 | $405.80 | $37.50 | $2,884.80 |
| Over $171,000, up to $205,000 | Over $342,000, up to $410,000 | $324.60 | $527.50 | $60.40 | $4,620.00 |
| Over $205,000, under $500,000 | Over $410,000, under $750,000 | $446.30 | $649.20 | $83.30 | $6,355.20 |
| $500,000 and above | $750,000 and above | $487.00 | $689.90 | $91.00 | $6,936.00 |
Cite and link.
The clean address, a citation generated from the record so it can never carry a stale review date, and an address for every section so you can point a reader at the exact table or method.
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- Link
- https://consideratecapital.com/tools/irmaa-calculator
- Citation
- Considerate Capital, "IRMAA Calculator," reviewed September 5, 2026, https://consideratecapital.com/tools/irmaa-calculator.
Link to a section
- The calculator https://consideratecapital.com/tools/irmaa-calculator#calculator
- The facts https://consideratecapital.com/tools/irmaa-calculator#facts
- The tiers https://consideratecapital.com/tools/irmaa-calculator#key-numbers
- How IRMAA works https://consideratecapital.com/tools/irmaa-calculator#how-it-works
- Worked examples https://consideratecapital.com/tools/irmaa-calculator#examples
- The staircase chart https://consideratecapital.com/tools/irmaa-calculator#chart
- Methodology https://consideratecapital.com/tools/irmaa-calculator#methodology
- Sources https://consideratecapital.com/tools/irmaa-calculator#sources
- Revision history https://consideratecapital.com/tools/irmaa-calculator#revision-history
Everything here reads from one reviewed record, so a copied piece carries its year and its review date. When the law moves, the embed updates by itself; a copied table or chart keeps the year in its caption. Corrections are welcome through the contact page.