Medicare Part B Premium Calculator (IRMAA)

Calculate your Medicare Part B premium based on income, including IRMAA surcharges. Estimate monthly and annual costs for current and future years.

About the Medicare Part B Premium Calculator (IRMAA)

Medicare Part B covers outpatient care, doctor visits, preventive services, and durable medical equipment. Most people pay the standard Part B premium, but higher-income beneficiaries pay more through the Income-Related Monthly Adjustment Amount (IRMAA).

IRMAA is based on your modified adjusted gross income (MAGI) from two years prior. For example, 2026 premiums are based on 2024 income. The surcharges range from 40% to 220% above the standard premium, adding $70 to $400+ per month.

This calculator estimates your Medicare Part B premium based on income level and filing status. These are educational estimates only — actual premiums are determined by Social Security using IRS data. Whether you are a beginner or experienced professional, this free online tool provides instant, reliable results without manual computation. By automating the calculation, you save time and reduce the risk of costly errors in your planning and decision-making process. This tool handles all the complex arithmetic so you can focus on interpreting results and making informed decisions based on accurate data.

Why Use This Medicare Part B Premium Calculator (IRMAA)?

Understanding IRMAA brackets helps you plan retirement income withdrawals strategically. A single dollar over a bracket threshold can cost $800–$4,000+ per year in higher premiums. This calculator quantifies those costs. Having a precise figure at your fingertips empowers better planning and more confident decisions. Manual calculations are error-prone and time-consuming; this tool delivers verified results in seconds so you can focus on strategy.

How to Use This Calculator

  1. Enter your modified adjusted gross income (MAGI) from two years prior.
  2. Select your tax filing status (single or married filing jointly).
  3. Enter the standard Part B premium (default is the current amount).
  4. Review your monthly premium including any IRMAA surcharge.
  5. See the annual cost and how it compares to the standard premium.

Formula

If MAGI ≤ Standard Threshold: Premium = Standard Rate If MAGI in Bracket 1: Premium = Standard + 40% surcharge Bracket 2: +100% | Bracket 3: +140% | Bracket 4: +180% Bracket 5 (≥$500k single / $750k joint): +220% Annual Cost = Monthly Premium × 12

Example Calculation

Result: Monthly: $259 | Annual: $3,108 | IRMAA surcharge: $74/month

A single filer with $120,000 MAGI falls in IRMAA Bracket 1 (above $103,000). The 40% surcharge adds $74 to the standard $185, for $259/month ($3,108/year). This is $888 more per year than the standard rate.

Tips & Best Practices

IRMAA Bracket Planning

IRMAA uses cliff-style brackets — one dollar over the threshold triggers the full surcharge for the entire year. This makes income management near bracket thresholds critical. For example, keeping MAGI at $103,000 instead of $104,000 saves $888/year for a single filer.

Strategies to Reduce IRMAA

Common strategies include: managing capital gains realization, timing Roth conversions, using qualified charitable distributions (QCDs) from IRAs to reduce AGI, choosing tax-exempt municipal bonds carefully, and timing retirement to manage the two-year lookback period.

The Two-Year Lookback

Since IRMAA uses income from two years prior, the year you turn 63 is pivotal. Income earned at age 63 determines Part B premiums at age 65 (your first year of Medicare). Planning income reductions or Roth conversions before 63 can set up lower premiums for your first Medicare years.

Frequently Asked Questions

What is IRMAA?

Income-Related Monthly Adjustment Amount is an extra charge added to Medicare Part B (and Part D) premiums for higher-income beneficiaries. It's a form of means-testing that makes wealthier Medicare enrollees pay more. IRMAA applies to individuals with MAGI above ~$103,000 (single) or ~$206,000 (married filing jointly).

What income counts for IRMAA?

Modified Adjusted Gross Income (MAGI) includes all forms of income: wages, Social Security, pensions, capital gains, rental income, business income, tax-exempt interest, and more. This is your AGI plus tax-exempt interest income from the tax return two years prior.

Can I appeal my IRMAA surcharge?

Yes, if you experienced a life-changing event (marriage, divorce, death of spouse, work stoppage, work reduction, loss of income-producing property, or loss of pension), you can file Form SSA-44 to request a new initial determination based on more recent income. The appeal process typically takes 2–4 months, and if approved, the reduced premium is applied retroactively. Supporting documentation such as retirement letters or divorce decrees strengthens your case.

How does a Roth conversion affect IRMAA?

Roth conversion amounts are included in MAGI and can push you into a higher IRMAA bracket. If you're planning large Roth conversions, do them before age 63 (since IRMAA uses income from two years prior) or spread them across years to stay below bracket thresholds.

Does IRMAA apply to Part D too?

Yes, the same income thresholds trigger IRMAA surcharges for both Part B and Part D. The Part D surcharges range from approximately $13 to $81 per month on top of the Part B surcharges. Combined, IRMAA can add over $500/month for the highest income bracket.

Do married couples each pay IRMAA?

Yes, IRMAA is assessed per person. If both spouses are on Medicare and income exceeds the threshold, EACH pays the surcharge. A married couple in the highest bracket pays over $1,000/month combined in IRMAA surcharges alone.

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