Medicare IRMAA Calculator
Calculate current year income-related Medicare Part B and Part D surcharges
Income Information
Important: Current year IRMAA is based on your Modified Adjusted Gross Income (MAGI) from two years prior. Use your tax return from two years ago.
Your Medicare Costs
Modified Adjusted Gross Income (MAGI)
$0
Income Bracket
Standard
Monthly Premium Breakdown
Part B (Medical Insurance)
Part D (Prescription Drug)
Add IRMAA to your Part D plan premium
Strategies to Reduce IRMAA
Enter your income information from two years ago to calculate current IRMAA
Current Year IRMAA Income Brackets
| Individual MAGI | Joint MAGI | Part B IRMAA | Part D IRMAA | Total Monthly |
|---|---|---|---|---|
| ≤ $106,000 | ≤ $212,000 | $0 | $0 | $185.00 |
| $106,001 - $133,000 | $212,001 - $266,000 | $74.00 | $13.70 | $259.00 |
| $133,001 - $167,000 | $266,001 - $334,000 | $185.00 | $35.30 | $370.00 |
| $167,001 - $200,000 | $334,001 - $400,000 | $295.90 | $57.00 | $480.90 |
| $200,001 - $499,999 | $400,001 - $749,999 | $406.90 | $78.60 | $591.90 |
| ≥ $500,000 | ≥ $750,000 | $443.90 | $85.80 | $628.90 |
* Total Monthly includes standard Part B premium + IRMAA surcharges. Amounts updated annually.
Why Calculate Medicare IRMAA
Retirement Budget Planning
Accurately forecast Medicare costs in retirement by understanding IRMAA surcharges based on your expected income.
Tax Planning Strategy
Plan Roth conversions, capital gains timing, and income management to minimize IRMAA in future years.
Pre-Medicare Planning
Understand how your current income will affect Medicare costs before you turn 65 and enroll.
Appeal Preparation
Calculate expected IRMAA to identify discrepancies and prepare appeals for life-changing events.
Income Threshold Management
Stay aware of IRMAA brackets to avoid crossing thresholds that trigger significantly higher surcharges.
Social Security Timing
Coordinate Social Security claiming with IRMAA considerations to optimize total retirement income.
Frequently Asked Questions
What is Medicare IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an additional surcharge that higher-income Medicare beneficiaries pay on top of standard Part B and Part D premiums. The surcharge is based on your Modified Adjusted Gross Income from two years prior.
What income triggers IRMAA?
IRMAA applies if your MAGI from two years ago exceeds $106,000 for individuals or $212,000 for married couples filing jointly. The surcharge increases in tiers up to $500,000 for individuals and $750,000 for joint filers. Thresholds are adjusted annually.
How is IRMAA calculated?
IRMAA is calculated based on your Modified Adjusted Gross Income from two years ago. Social Security uses your tax return from two years prior to determine your current year premiums. Your MAGI includes adjusted gross income plus tax-exempt interest, foreign income, and certain other items.
Can I avoid or reduce IRMAA?
Yes. Strategies include Roth conversions before Medicare eligibility, managing capital gains timing, using qualified charitable distributions, and appealing if you had a life-changing event like retirement, divorce, or loss of income. Roth IRA distributions do not count toward MAGI.
What is the standard Medicare Part B premium?
The standard Medicare Part B premium is set annually by CMS. IRMAA surcharges range from $74 to $443.90 per month depending on income, added on top of the base premium. Check with Medicare for current year amounts.
Can I appeal my IRMAA determination?
Yes. You can request a redetermination if you experienced a life-changing event such as marriage, divorce, death of spouse, work reduction, loss of pension, or natural disaster. File Form SSA-44 within 60 days of receiving your IRMAA notice.
Does IRMAA apply to Medicare Advantage plans?
Yes. IRMAA applies to all Medicare beneficiaries regardless of whether they have Original Medicare or Medicare Advantage. You still pay the Part B IRMAA surcharge even if you have a Medicare Advantage plan.
When will I be notified about IRMAA?
Social Security sends IRMAA determination letters in late fall for the following year. If you disagree with the determination, you have 60 days to request a redetermination or appeal.
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