IRMAA Calculator & Information
Understand how Income-Related Monthly Adjustment Amounts (IRMAA) affect your Medicare Part B and Part D premiums. Use our calculator to estimate your potential costs.
Current 2025 IRMAA Information
SSA bases 2025 IRMAA on 2023 MAGI (or 2022 if 2023 isn't available). Standard Part B premium (2025): $185.00. Part D base premium (2025): $36.78. For appeals, use Form SSA-44 for life-changing events.
2025 IRMAA Thresholds & Surcharges (SSA Official)
| Single MAGI | Joint MAGI | Part B Add | Part D Add |
|---|---|---|---|
| ≤ $106,000 | ≤ $212,000 | $0 | $0 |
| $106,001 - $133,000 | $212,001 - $266,000 | +$74.00 | +$13.70 |
| $133,001 - $167,000 | $266,001 - $334,000 | +$185.00 | +$35.30 |
| $167,001 - $200,000 | $334,001 - $400,000 | +$295.90 | +$57.00 |
| $200,001 - $500,000 | $400,001 - $750,000 | +$406.90 | +$78.60 |
| ≥ $500,000 | ≥ $750,000 | +$443.90 | +$85.80 |
What is IRMAA?
Income-Based Surcharge
IRMAA is an additional amount you may pay for Medicare Part B and Part D if your income is above certain thresholds. This surcharge is in addition to the standard premiums.
Higher Income = Higher Premiums
The higher your modified adjusted gross income (MAGI), the more you'll pay for Medicare. IRMAA affects both Part B (medical insurance) and Part D (prescription drug coverage) premiums.
How IRMAA Works
1. Income Assessment
The Social Security Administration uses your tax return from two years ago to determine if you owe IRMAA. For example, your 2024 IRMAA is based on your 2022 tax return.
Note: There's a two-year lag between your income and when IRMAA is applied.
2. Income Thresholds
IRMAA has five income brackets, each with different surcharge amounts. The higher your income, the higher the surcharge you'll pay for both Part B and Part D.
Important: Thresholds are adjusted annually for inflation and may change significantly.
3. Premium Calculation
Your total premium equals the standard Medicare premium plus the IRMAA surcharge. This applies to both Part B and Part D coverage.
Example: Standard Part B premium + IRMAA surcharge = Your total Part B premium.
Estimate Your IRMAA Surcharge
IRMAA Calculator
Enter your income information to estimate potential IRMAA surcharges
IRMAA Calculator
From your most recent tax return
Your IRMAA
Disclaimer: This calculator provides estimates only. Actual IRMAA amounts are determined by the Social Security Administration based on your tax returns. For official determinations, contact Social Security or check your Medicare statement.
Understanding Income Thresholds
Modified Adjusted Gross Income (MAGI)
IRMAA is based on your MAGI, which includes your adjusted gross income plus tax-exempt interest income. This is the amount shown on your tax return.
Note: MAGI is different from your total income and may be lower than what you actually earn.
Filing Status Matters
IRMAA thresholds vary based on your tax filing status:
- • Single: Different thresholds than married couples
- • Married Filing Jointly: Combined income thresholds
- • Married Filing Separately: Special rules and thresholds
Annual Updates
IRMAA thresholds are updated annually to account for inflation and cost-of-living adjustments. What applied last year may not apply this year.
Important: Always check current thresholds when planning for Medicare costs.
Strategies to Reduce IRMAA
Income Reduction Strategies
- Contribute to retirement accounts (401k, IRA)
- Use health savings accounts (HSA)
- Consider charitable giving strategies
- Plan Roth conversions strategically
Timing Considerations
- Plan income timing around IRMAA assessment
- Consider delaying Social Security benefits
- Coordinate with retirement planning
- Review income sources and timing
Appeals and Life-Changing Events
Appealing IRMAA
If you believe your IRMAA determination is incorrect, you can appeal. Common reasons for appeals include errors in income reporting, life-changing events, or incorrect filing status.
Life-Changing Events
Certain life events may allow you to request a new IRMAA determination using more recent income information. Examples include marriage, divorce, death of a spouse, work reduction, or loss of income-producing property.
How to Appeal
Contact the Social Security Administration to file an appeal. You'll need to provide documentation supporting your case, such as tax returns, pay stubs, or proof of life-changing events.
Stay Current with IRMAA Information
Official Resources
- Social Security IRMAA Information - Official IRMAA details and thresholds
- Medicare Part B Costs - Current premium information
- CMS.gov - Medicare policy updates
Get Help
- Social Security Administration: 1-800-772-1213
- 1-800-MEDICARE: 1-800-633-4227
- Tax Professionals: Help with income planning strategies
- Financial Advisors: Retirement and income planning
Important: This information is for educational purposes only. IRMAA thresholds, surcharge amounts, and calculation methods change annually. Always verify current information with official sources like the Social Security Administration or consult with qualified professionals before making financial decisions. The calculator provides estimates only and should not be used for official determinations.