IRMAA Calculator 2026 — Married Couples Medicare Surcharge
Enter your combined 2024 MAGI to see your 2026 Medicare Part B and Part D IRMAA tier, combined monthly premium cost, and how a Roth conversion could push you into (or out of) a higher tier.
What is IRMAA?
IRMAA — the Income-Related Monthly Adjustment Amount — is a Medicare surcharge applied on top of the standard Part B and Part D premiums for beneficiaries above certain income thresholds. In 2026, the standard Part B premium is $202.90/month per person.1 If your income exceeds the Tier 1 threshold, you pay more — and the surcharge hits each spouse separately, so a married couple can owe double.
2026 IRMAA Brackets — Married Filing Jointly
| Tier | MFJ MAGI (2024) | Single/MFS MAGI | Part B surcharge per person/mo |
Total Part B per person/mo |
Part D surcharge per person/mo |
|---|---|---|---|---|---|
| BaseBase | ≤ $218,000 | ≤ $109,000 | $0 | $202.90 | $0 |
| Tier 1Tier 1 | $218,001 – $274,000 | $109,001 – $137,000 | +$81.20 | $284.10 | +$14.50 |
| Tier 2Tier 2 | $274,001 – $342,000 | $137,001 – $171,000 | +$202.90 | $405.80 | +$37.50 |
| Tier 3Tier 3 | $342,001 – $410,000 | $171,001 – $205,000 | +$324.60 | $527.50 | +$60.40 |
| Tier 4Tier 4 | $410,001 – $750,000 | $205,001 – $500,000 | +$446.30 | $649.20 | +$83.30 |
| Tier 5Tier 5 | > $750,000 | > $500,000 | +$487.00 | $689.90 | +$91.00 |
Source: CMS 2026 Medicare Part B and Part D premium announcements.1 IRMAA is assessed on 2024 MAGI (the two-year lookback rule). MFS (married filing separately) uses the single-filer thresholds — filing separately does not lower IRMAA for most couples.
Why IRMAA hits married couples differently
Both spouses pay separately. IRMAA is assessed on each beneficiary individually. A couple where both spouses are on Medicare each owes the surcharge — so crossing from Tier 0 to Tier 1 can add $81.20 × 2 = $162.40/month ($1,948.80/year) in Part B surcharges alone. Most IRMAA discussions quote per-person figures; the actual household cost is double.
The thresholds are exactly doubled for MFJ. The Tier 1 threshold is $109,000 for single filers and $218,000 for married filing jointly — exactly 2×. Unlike the Roth IRA income limits, there is no marriage penalty built into the IRMAA structure. However, the doubling only applies because both incomes are combined on one MFJ return. Couples who consider filing separately to lower IRMAA almost never benefit: MFS uses the single thresholds, not the MFJ ones, so filing separately pushes each spouse's income through the lower single-filer tiers.
The widower's IRMAA cliff. When one spouse dies, the survivor's filing status shifts from MFJ to single (after the qualifying surviving spouse period). Their IRMAA threshold drops from $218,000 MFJ Tier 1 to $109,000 single Tier 1. A surviving spouse with $150,000 in income who was comfortably below the $218,000 MFJ threshold suddenly jumps to Tier 1. This is one of the biggest and least-anticipated tax changes at widowhood. See our surviving spouse guide for the full picture.
The Roth conversion IRMAA trap. Roth conversions — which increase MAGI in the year of conversion — can push a couple into a higher IRMAA tier two years later. A couple planning large Roth conversions in 2024 should model their projected 2026 MAGI now. Crossing a tier boundary by even $1 triggers the full tier surcharge.
How MAGI is calculated for IRMAA purposes
IRMAA MAGI = Adjusted Gross Income (AGI) + tax-exempt municipal bond interest + excluded foreign income (Form 2555). It does not include Roth distributions (already-taxed), reverse mortgage proceeds, or HSA distributions used for medical expenses. Social Security benefits that are included in AGI are counted in MAGI. RMDs from traditional IRAs and 401(k)s are counted in full.
When to appeal (SSA-44)
If your income dropped significantly due to a "life-changing event" — retirement, divorce, death of a spouse, loss of employer income, or reduction in work hours — you can appeal your IRMAA surcharge using SSA Form SSA-44. The SSA will use a more recent tax year's income (or a current-year estimate) instead of the two-year-old return. Common scenario: you retired in 2024 at income $400,000 but your 2026 income will be $150,000. Without an appeal, you'd pay 2026 IRMAA based on the $400,000 2024 figure. With Form SSA-44, you can use a current-year estimate.
Related calculators and guides
- Roth Conversion Calculator for Married Couples — model your IRMAA-aware Roth conversion strategy: how much to convert, whether you cross a tier, and the long-term RMD reduction payoff.
- Retirement Withdrawal Strategy for Couples — IRMAA cliff management, 0% capital gains harvesting, RMD coordination, and account sequencing for two spouses.
- Financial Planning for Couples in Their 60s — Medicare enrollment timing, the two-year IRMAA lookback during the Roth conversion window, and the ACA bridge before 65.
- Financial Planning for Couples in Their 70s — RMD + IRMAA stacking, QCD strategy ($111K/person to reduce MAGI), and the widower's IRMAA cliff.
- Surviving Spouse Financial Planning — IRMAA filing status cliff, inherited IRA decisions, and the full surviving spouse financial checklist.
IRMAA planning is a multi-year problem
The decisions you make today about Roth conversions, RMD timing, and income sources determine your Medicare costs two years from now. A fee-only advisor who specializes in retirement income for couples can map out an IRMAA-aware distribution strategy before you cross a tier boundary. Free match, no obligation.
Sources
- CMS: 2026 Medicare Part B Premiums — standard Part B premium $202.90/month; IRMAA Part B surcharges by tier; 2026 IRMAA based on 2024 MAGI.
- Medicare.gov: Part B Costs — confirms standard premium and IRMAA surcharge schedule for 2026.
- SSA: IRMAA Overview and SSA-44 Appeal Process — SSA-44 life-changing event appeal; 2-year lookback rule; income types included/excluded from IRMAA MAGI.
- Kiplinger: Medicare Premiums 2026 — IRMAA Brackets and Surcharges for Parts B and D — cross-check of 2026 tier thresholds and Part D surcharges.
IRMAA values verified against CMS and Medicare.gov announcements for 2026 (based on 2024 MAGI). Part D surcharges apply to standalone Part D plans; MA-PD plans handle Part D differently. Consult SSA or a Medicare counselor for your specific situation.
CouplesAdvisorMatch is a referral service, not a licensed advisory firm. We may receive compensation from professionals in our network. Content is for informational purposes only and does not constitute financial, tax, or investment advice.