If you are close to a cliff
Check whether deductions, timing, or splitting a Roth conversion across years could keep MAGI below the next threshold.
2026 Medicare IRMAA planning
See whether $1 more income could raise your Medicare premiums.
Enter your modified adjusted gross income and a planned Roth conversion, capital gain, bonus, or other income event. The calculator estimates your 2026 IRMAA cliff exposure using the CMS premium table.
CMS-based 2026 brackets
What-if income planning
Plain-English next steps
Lookback2026 IRMAA is generally based on 2024 MAGI.
Cliff effectCrossing a threshold can raise premiums for the full year.
AppealsCertain life-changing events may qualify for SSA review.
Live calculator
2026 IRMAA cliff estimate
Projected 2026 MAGI
$111,000
Annual IRMAA increase
$1,148.40
$500 of room before the next listed threshold from your current MAGI.
Current tier
Standard premium
$0.00 monthly IRMAA
Projected tier
Tier 1 IRMAA
$95.70 monthly IRMAA
Your what-if income crosses into a higher IRMAA tier. The projected extra surcharge is $95.70 per month, or $1,148.40 for the year.
How to use the result
This calculator is for planning, not tax advice. Confirm your actual MAGI and premium notice with Medicare, Social Security, or a qualified advisor before changing income timing.
If income already changed
Retirement, marriage, divorce, death of a spouse, and work reduction may support an IRMAA reconsideration request.
If you received a notice
Compare the tax year on the notice with your actual return. IRMAA usually uses a two-year lookback.
Official sources
- CMS 2026 Medicare Parts A & B premiums and deductibles provides the Part B base premium and IRMAA tiers.
- Medicare.gov 2026 Medicare Costs lists Medicare cost tables, including Part D income-related monthly adjustment amounts.
- SSA Form SSA-44 explains the life-changing events process for requesting a new IRMAA decision.