Tools · Medicare

IRMAA MAGI room

Stack the MAGI you already expect, add a planned conversion or sale, and see the next CMS cliff. Two-year lookback: 2026 premiums use 2024 MAGI. A conversion you type for this tax year prices premiums two years later. The table below is the published 2026 CMS schedule (Nov 14, 2025) — a stand-in; later floors will be higher. Primer: IRMAA guide. Extra tax on a conversion: Roth conversion calculator (do not rebuild it here).

Quick answer: This calculator places the MAGI you type, plus a conversion or sale, on the 2026 CMS IRMAA table already printed on the page. It shows the next cliff and the Part B and Part D surcharge. Two-year lookback is labeled: this year's MAGI prices premiums two years later.

Filing status Wages / pension ($) Taxable Social Security ($) IRA / 401(k) withdrawals + planned RMDs ($) Capital gains already booked ($)

Tax-exempt interest ($) Planned extra MAGI this year — conversion or sale ($) Medicare enrollees two years from now (Part B + D)

MAGI ≈ AGI + tax-exempt interest (SSA POMS HI 01101.010). Defaults are the worked slice in NOTES: single, $100k of expected MAGI, $10k extra. Not your 1040.

CMS 2026 table · two-year lookback

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Part D IRMAA sits on top of your plan premium; this widget only adds the CMS surcharge. MFS-lived-together uses the compressed table. Conversion extra-tax vs 12/22%: Roth conversion calculator. QCD against an RMD: RMD calculator. Paid map: IRMAA planning. Withdrawal order: tax-efficient withdrawals.

What this means for you

What this means for you: room under the cliff is how much MAGI you can add before the next surcharge in this table. Crossing by a small amount switches the whole surcharge, not a tax bracket blend. The table is the 2026 schedule the page cites, used as a stand-in for a later year.

How to use this calculator

Open the IRMAA calculator and keep the sample numbers or replace them with your own. The result updates as you type.
Read the headline figure first, then the breakdown or chart under it.
Use Copy share link if you want those inputs in the URL. The page is an educational estimate, not a filing, approval, or recommendation.

FAQ

What is IRMAA?

An extra Medicare Part B and Part D amount when income is over the CMS cliffs. The page uses the 2026 table it cites.

Which year's income sets the premium?

The page says 2026 premiums use 2024 MAGI. Income you create this year shows up two years later.

Does the surcharge blend like a tax bracket?

No. Crossing a cliff applies that tier's surcharge to the premium.

Educational, not financial advice. Page updated October 24, 2026 — no tax, limit, or rate figure was changed in this review.