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IRMAA Medicare Surcharge Calculator

See how high income increases your Medicare Part B and Part D premiums through IRMAA surcharges.

Inputs

$

Medicare uses MAGI from your tax return 2 years prior (e.g., if enrolling in 2025, uses 2023 MAGI).

$

Base Part B premium; surcharge added if MAGI is high. ~$185 in 2025 — TODO: VERIFY.

Results update as you type, and the address bar keeps your numbers so the link you share reopens this exact calculation.

Total monthly Part B + D premium (with surcharge)

$399

IRMAA surcharge applies.

Detailed results
Monthly IRMAA surcharge$214
Annual IRMAA surcharge$2,568
Part B surcharge (monthly)$187
Part D surcharge (monthly)$27.00

What this result means

Total monthly Part B + D premium (with surcharge): $399.

Your monthly Part B + D premium: $399. Annual IRMAA surcharge: $2,568.

IRMAA Surcharge Tiers

2025 IRMAA income thresholds and corresponding surcharges (TODO: VERIFY annually).

IRMAA Surcharge Tiers. 6 rows, first 6 shown.
MAGI RangePart B SurchargePart D SurchargeTotal Monthly Surcharge
$0k – 106k$0.00$0.00$0.00
$106k – 133k$74.00$10.00$84.00
$133k – 167k$187$27.00$214
$167k – 200k$299$43.00$342
$200k – 500k$374$54.00$428
$500k+$411$70.00$481

How this is calculated

MAGI compared to thresholds (by filing status). Surcharge added to base Part B premium for Part B and Part D separately. 2025 thresholds: single >$106k, MFJ >$212k.

IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. If your income is above a threshold, you'll pay more than the base premium.

How IRMAA works. Medicare uses your Modified Adjusted Gross Income (MAGI) from 2 years prior (e.g., 2025 premiums based on 2023 tax return). If MAGI exceeds thresholds, surcharges are added to Part B and Part D premiums separately.

2025 thresholds (TODO: VERIFY). Single: $106k–$500k+ MAGI. Married filing jointly: $212k–$750k+ MAGI. Surcharges range from $74–$411/month for Part B and $10–$70/month for Part D.

Who's affected. High-income retirees drawing from IRAs, pensions, investment income, or working part-time. Married couples with combined MAGI over $212k should model this.

Can you appeal? Yes, if your current year income is significantly lower than the prior year (retirement, job loss, market downturn). File form SSA-44 to request recalculation.

Impact on tax planning. IRMAA is another reason to consider Roth conversions, tax-loss harvesting, and withdrawal sequencing in early retirement. A $1 increase in MAGI can trigger thousands in surcharges.

Assumptions

  • 2025 IRMAA thresholds and surcharges — TODO: VERIFY annually from SSA/CMS
  • MAGI is from 2 years prior (e.g., 2025 premiums use 2023 MAGI).
  • Part B base premium ~$185/month in 2025 — TODO: VERIFY
  • No appeal or life event changes modeled (if income drops mid-year, real result would allow recalculation).
  • Assumes enrollment in both Part B and Part D; Part A (hospital) does not have IRMAA surcharges.

Frequently asked questions

›Why does Medicare use income from 2 years ago?

Lag in tax return processing. Medicare gets your MAGI from the IRS about 18 months after you file. By then, you've already used surcharges based on that income. If income drops, you can appeal.

›Does Social Security count toward IRMAA?

Partially. Social Security is included in MAGI calculation (as Modified Adjusted Gross Income), but the inclusion is formula-dependent. Generally, yes, it counts and can push you into surcharge territory.

›What if I have a Roth IRA withdrawal?

Roth IRA withdrawals (of contributions, not earnings) don't count toward MAGI. Roth conversions DO count in the year of conversion. This is a key tax-planning tool for retirees.

›Is IRMAA permanent if I'm hit with it once?

Not if you appeal. If your income dropped permanently, file SSA-44 to request recalculation. IRMAA recalculates annually based on the prior year's MAGI.

›Can I avoid IRMAA by staying below the threshold?

Yes, through careful withdrawal sequencing: draw from Roth accounts (no MAGI impact), spend down taxable accounts, and delay IRA withdrawals. This is complex; work with a tax advisor.

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