Medicare Planning
Where does your income land
on the IRMAA cliff?
Medicare surcharges do not phase in. Cross a threshold by a single dollar and the full surcharge for that tier applies to every month of the year. This tool shows which step you are standing on, and how close you are to the edge.
Your figures
What that costs
$0
- Part B, monthly
- $202.90
- Part D surcharge
- $0.00
- Household, monthly
- $0.00
The two-year lookback
Medicare sets your premium from the tax return filed two years earlier. The income you report this year determines what you pay in 2028. Which is why conversions, capital gains, and the first year of required distributions are worth planning for.
| Premium year | Income year | Single | Filing jointly | Status |
|---|---|---|---|---|
| 2026 | 2024 | $109,000 | $218,000 | Final |
| 2027 | 2025 | $112,000 | $224,000 | Projected |
| 2028 | 2026 | $114,000–116,000 | $228,000–232,000 | Estimated range |
Worth knowing
It is a cliff, not a bracket
Income tax rates apply only to the dollars above each threshold. IRMAA does not work that way. One dollar over the line applies the full tier surcharge to every month of the year.
Municipal bond interest counts
Tax-exempt interest is added back into the income figure Medicare uses, even though it is not taxable on your return.
A surcharge year is not permanent
IRMAA is recalculated annually. Even a one-time event like a property sale or a large distribution raises premiums for a single year.
Some circumstances can be appealed
Retirement, reduced work, the death of a spouse, divorce, and the loss of pension income are among the events that qualify for reconsideration using Form SSA-44.
A surcharge is a design problem
IRMAA rarely stands alone. It interacts with required distributions, the timing of conversions, capital gains, and how a surviving spouse will eventually file. One meeting, no obligation.
Schedule a ConversationImportant: This calculator is provided for educational purposes only and does not constitute tax, legal, or investment advice. It applies published and projected Medicare income thresholds to a figure you enter and does not account for your complete financial circumstances. Projected figures for 2027 and 2028 are estimates based on inflation assumptions and are subject to change; only the Centers for Medicare; Medicaid Services can establish final amounts. Modified adjusted gross income is defined differently for Medicare than for other programs. Please consult a qualified tax professional regarding your specific situation. First surcharge threshold by year. The 2026 figures are final as published by CMS; later years are inflation projections that will not be confirmed until the fall preceding each premium year. When income sits near a threshold, planning to a buffer below the line rather than to the line itself absorbs the estimate error.