Free Tool · The Clearing
IRMAA Calculator 2026
Medicare uses your income from two years ago to set your current premium. If your income has dropped since then, you may be paying more than you need to. Enter your filing status and income below to see your 2026 bracket — and find out if you qualify to appeal.
Step 1 of 2 — Your income information
Use the status from your 2024 federal tax return.
Your MAGI is your adjusted gross income (line 11 of Form 1040) plus any tax-exempt interest income (line 2a). Round to the nearest dollar.
Please enter a valid income amount.
This tool uses 2026 CMS brackets. Educational purposes only — not financial, legal, or insurance advice. Not affiliated with CMS, SSA, or any government agency.
| 2024 MAGI (Individual) | 2024 MAGI (Joint) | Part B surcharge/mo | Part D surcharge/mo | Total added/mo |
|---|
Did your income drop since 2024?
If your income fell due to a qualifying life-changing event, you may be able to appeal your IRMAA surcharge using Social Security Form SSA-44. Social Security will use your current income instead of your 2024 return.
Select any events that apply to you:
This is an estimate for educational purposes only. Brackets sourced from CMS 2026 announcements. Figures change annually — verify current amounts at Medicare.gov or with a SHIP counselor before making decisions. The Clearing is not affiliated with CMS, SSA, or any government agency, and does not sell insurance or provide financial, tax, or legal advice.
How IRMAA works
Why Medicare uses income from two years ago
The federal government sets Medicare premiums in the fall for the following year. At that point, the most recent complete tax return available is from two years prior. So your 2026 premium is based on your 2024 income — even if your income dropped significantly when you retired in 2025.
This lag is the source of most IRMAA surprises. A person who earned $130,000 in 2024 and retired in early 2025 may find themselves paying a surcharge in 2026 based on income they no longer have. The appeal process exists precisely for this situation.
The Part B premium everyone pays
The standard Part B premium in 2026 is $202.90 per month. This applies to everyone enrolled in Medicare Part B regardless of income — whether you are in Original Medicare or Medicare Advantage. IRMAA is an additional surcharge on top of this base amount.
Common questions
What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. The federal government uses your income from two years prior to determine your bracket.
What income year does Medicare use for 2026 premiums?
Medicare uses your 2024 Modified Adjusted Gross Income (MAGI) to calculate your 2026 IRMAA surcharge. Your MAGI is your adjusted gross income plus any tax-exempt interest income.
Can I appeal my IRMAA if my income dropped?
Yes. If your income dropped due to a qualifying life-changing event — such as retirement, divorce, death of a spouse, or loss of income-producing property — you can appeal using Social Security Form SSA-44. The appeal can reduce or eliminate your surcharge based on your current income.
What is a life-changing event for IRMAA purposes?
The IRS and Social Security recognize eight qualifying life-changing events: marriage, divorce or annulment, death of a spouse, work stoppage (retirement), work reduction, loss of income-producing property, loss of pension income, and employer settlement payment.
How do I appeal my IRMAA?
Complete Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) and submit it to your local Social Security office with documentation of the event and your estimated current income. Social Security will recalculate your premium based on the more recent income.
INCOME AND MEDICARE
IRMAA is one of several ways income affects your Medicare costs. The book Take Your Time covers the full picture — including how to plan around the two-year look-back window before you retire.