IRMAA Brackets & Surcharges (Plan to Stay Under the Line)

Updated on November 7, 2025

IRMAA is an income-related surcharge added to Medicare Part B and Part D when your MAGI crosses certain lines. Use the mini tool below to add up MAGI, set a cap you want to stay under, and see the estimated dollar impact if you’re over.

The short version

IRMAA looks at your prior-year MAGI. If it’s above your bracket line, Medicare adds a monthly surcharge to Part B (and possibly Part D). Keep a simple cap in mind and steer taxable income below it when you can.

Thresholds change annually. This page helps you plan to a cap; always confirm current-year brackets before you make moves.

The 2026 numbers, and the two-year lag: the surcharge billed in 2026 was set by a 2024 return, which is why a conversion made this year does not reach a premium notice until 2028 — see the 2026 IRMAA cliffs and what a conversion does to them.

IRMAA Estimator — Compare Your MAGI to a Cap

Filing status MAGI cap you want to stay under — $ AGI (Form 1040) — $ Tax-exempt interest (add-back) — $ Foreign income add-back — $ Other add-backs — $ Part B monthly surcharge if over (enter current-year $) Part D monthly surcharge if over (optional) Months impacted Buffer below cap ($ safety cushion)

Your MAGI (AGI + add-backs): $120,000

Room to your cap: — | Suggested max Roth conversion / realized gains: —

If over cap: estimated IRMAA cost = $0 (12 months × (Part B + Part D))

Notes: Enter this year’s cap and surcharges. This simplifies many details (appeals, life-event exceptions, plan premiums). Educational only.

How IRMAA works (in 3 steps)

Figure out MAGI. Start with AGI, then add tax-exempt interest and certain other add-backs.
Compare to your cap. IRMAA uses bracket lines that change each year. Pick the line for your filing status and plan a small cushion under it.
If you’re over a line: Medicare adds a monthly surcharge to Part B (and possibly Part D) for that calendar year. Major life events can qualify for an appeal.

Annual review checklist

Update your current-year IRMAA brackets (Single vs MFJ) and monthly surcharges.
Estimate MAGI early (Q2–Q3) to plan Roth conversions, capital gains, QCDs, or deferrals.
Keep a \$1k–\$5k cushion under your cap to allow for surprises.

When to plan to a cap

Bridge years before RMDs or Social Security start (keep MAGI low now), then model taxable Social Security before stacking income.
Years with large one-time income (asset sales, option exercises) — consider splitting across years.
Coordinating with Roth conversion windows or Social Security timing.

This page is educational and simplifies complex rules. Confirm thresholds before executing.

Methodology

How this page calculates and what to expect

Dollar-first outputs. We convert percentages and rules into dollars so you can compare choices quickly.
Fee tools (AUM · Fixed · Retainer · Hourly).
- AUM fees use an annual average balance ((start+end)/2). Tiered schedules are treated as marginal (like tax brackets).
- Contributions are applied at year-end; returns compound annually; “Deduct fees from portfolio” subtracts fees from assets (toggle changes this).
- We ignore taxes and platform/trading costs unless stated. Results are planning estimates, not exact billing replicas.
Retirement & tax windows (IRMAA · SS taxability · RMD · QCD).
- Calculators use current-year values you enter (caps, surcharges, thresholds) and simplify agency rules for planning.
- Outputs are estimates to help you stay under a line (bracket, cap, or threshold). Confirm details before acting.
Data freshness. This page’s content was last reviewed on November 7, 2025. Some thresholds change annually—update inputs as needed.
Educational only. Not tax, legal, or investment advice. For specifics, talk to a fiduciary advisor.

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What to do next

Roth Conversion Windows

Fill your bracket — stop at the cap.

Withdrawal Guardrails

Keep a steady paycheck in dollars.

Related threshold math: before IRMAA, the same income lines drive benefit taxation — see the provisional income calculator.

The question underneath all of these: can I retire? — answered as a gap in dollars a year and in working years, on assumptions you set and can see.

The costs decided years before you see them: the Part B late-enrolment penalty (10% per full year, permanent), the Part D penalty (1% per month, no threshold), and the HSA six-month lookback — where Medicare backdates and your contributions become excess retroactively.

Guide and tool overview