IRMAA & Medicare
Monitor your Medicare premium tiers and avoid costly surcharges
Your 2026 IRMAA Status
Projected 2024 MAGI
$142,000.00
Filing Status
Single
Current Tier
Tier 1Part B Premium
$259.00/mo
Part D Surcharge
$12.90/mo
Annual Medicare Cost
$3,262.80
Tier 2 cliff warning: You are $9,000 below Tier 2. A Roth conversion or large withdrawal could increase your annual Medicare cost by $1,332.
2026 IRMAA Tier Reference
Based on 2024 MAGI reported to the IRS
| Tier | Single MAGI | Married / MFJ MAGI | Part B / mo | Part D / mo | Annual Total | Status |
|---|---|---|---|---|---|---|
| Base | ≤ $106,000 | ≤ $212,000 | $185.00 | — | $2,220.00 | Base |
| Tier 1 | $106,001 – $133,000 | $212,001 – $266,000 | $259.00 | $12.90 | $3,237.60 | Current |
| Tier 2 | $133,001 – $167,000 | $266,001 – $334,000 | $370.00 | $33.30 | $4,839.60 | — |
| Tier 3 | $167,001 – $200,000 | $334,001 – $400,000 | $480.90 | $53.80 | $6,417.60 | — |
| Tier 4 | $200,001 – $500,000 | $400,001 – $750,000 | $591.90 | $74.20 | $7,992.00 | — |
| Tier 5 | > $500,000 | > $750,000 | $628.90 | $81.00 | $8,517.60 | — |
2-Year Look-Back Warning
Medicare premiums are determined by your income from two years prior, so planning ahead is essential.
Now
2024 income
↓ determines
2026 Medicare premiums
Planning ahead
2025 income
↓ determines
2027 Medicare premiums
Life Changing Event (LCE) appeal: If your income has dropped significantly due to a qualifying event, you may appeal your IRMAA determination by filing Form SSA-44 with the Social Security Administration.
Qualifying events include:
- •Marriage, divorce, or annulment
- •Death of a spouse
- •Work stoppage or reduction
- •Loss of income-producing property
- •Reduction or cessation of pension income
- •Receipt of employer settlement payment
All projections are illustrative and for educational purposes only. This is not financial, tax, or legal advice.