Which tax return year does the Social Security Administration look at for IRMAA?

The SSA uses tax return data from two years prior (for example, your 2024 IRS tax return determines your 2026 Medicare IRMAA brackets).

Can you appeal an IRMAA surcharge determination?

Yes. If you experienced a qualifying Life-Changing Event (such as retirement, divorce, marriage, death of a spouse, or loss of income-producing property), you can file Form SSA-44 for a redetermination.

USAUpdated for 2026Taxes

US Medicare Part B & Part D IRMAA Surcharge Calculator 2026

Calculate standard Medicare Part B and Part D prescription drug premiums plus statutory Income-Related Monthly Adjustment Amount (IRMAA) tiered surcharges for high-income retirees based on IRS tax return MAGI.

Health Insurance & CHI Tiers Insurance & Coverage Taxes & Duties

Calculated Result

Total Monthly Medicare Premium & IRMAA

440.3$/mo

Calculator Inputs

Tax Filing Status (From 2 Years Prior)

Modified Adjusted Gross Income (MAGI from 2 Years Prior)

$/mo

Quick select:

Monthly Part D Prescription Drug Plan Premium

$/mo

Quick select:

Total Monthly Medicare Premium & IRMAA

440.3$/mo

Part B Total Monthly Cost

370 $/mo

Total Annual IRMAA Surcharges

$2,643.6

Standard Base Part B Premium

185 $/mo

Part B Monthly IRMAA Surcharge

185 $/mo

Part D Monthly IRMAA Surcharge

35.3 $/mo

Grand Total Annual Medicare Outlay

$5,283.6

IRMAA uses tax return data from 2 years prior (e.g. 2024 tax return for 2026 premiums). Surcharges begin at MAGI > $106,000 for Single and > $212,000 for Married Filing Jointly.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: Social Security Act (42 U.S.C. § 1395r - Medicare Part B & Part D Income-Related Monthly Adjustment Amount IRMAA Brackets)Last Verified: 2026-09-04

Calculation Methodology

Total Part B Monthly = Base Part B ($185.00) + Part B IRMAA Surcharge Tier (0 to $419.30). Total Part D Monthly = Plan Premium + Part D IRMAA Tier (0 to $91.00). Total Annual Dues = (Total Part B + Total Part D) * 12.

Frequently Asked Questions

IRMAA (Income-Related Monthly Adjustment Amount) is an additional monthly fee charged on top of standard Medicare Part B and Part D premiums for individuals and couples with higher Modified Adjusted Gross Income (MAGI).

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US Medicare Part B & Part D IRMAA Surcharge Calculator 2026

Calculator Inputs

Calculation Methodology

Frequently Asked Questions

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