US Medicare Premium Calculator (IRMAA 2025)
Calculate Medicare Part B and Part D premiums including IRMAA (Income-Related Monthly Adjustment Amount) surcharges based on your 2-year-prior tax return.
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US Medicare IRMAA Guide
What is IRMAA Actually?
IRMAA stands for Income-Related Monthly Adjustment Amount — it's a surcharge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. Critical detail: IRMAA uses your tax return from TWO YEARS AGO. Your 2025 Medicare premium is based on your 2023 MAGI. This means a year of high income (selling a business, Roth conversion, large investment gain) creates a 2-year-delayed Medicare penalty. The 2025 Part B base premium is $185/month. IRMAA can add up to $443.90 per month on top of the base premium for the highest income bracket, making it a genuinely significant cost for higher-income retirees to plan around.
What do I need to know about 2025 IRMAA Brackets?
Single filer / MFS lived apart, 2025 brackets (based on 2023 MAGI): under $106,000: no IRMAA ($185 base only). $106,001-$133,000: +$74/mo Part B, +$13.70/mo Part D. $133,001-$167,000: +$185/mo, +$35.30/mo. $167,001-$200,000: +$295.90/mo, +$57/mo. $200,001-$500,000: +$406.90/mo, +$78.60/mo. Over $500,000: +$443.90/mo, +$85.80/mo. MFJ brackets are exactly double. MFS lived together brackets are punishingly low — $106k threshold then jumps straight to highest bracket — usually wise to switch to filing jointly if income allows, since the married-filing-separately brackets are structured to discourage that filing status for anyone with meaningful income.
What should I know about Income Planning to Avoid IRMAA?
IRMAA brackets are CLIFFS — earn $1 over a bracket and pay the full surcharge. A retiree at $106,001 MAGI pays $1,054/year more than one at $106,000. Strategies to manage MAGI: (1) Time Roth conversions for low-income years before Medicare starts (age 63 conversions affect age 65 IRMAA). (2) Tax-loss harvesting in high-income years. (3) Qualified Charitable Distributions (QCD) from IRA after 70½ — counts toward RMD but excluded from MAGI. (4) Health Savings Account (HSA) contributions until enrolling in Medicare, since HSA contributions are no longer permitted once Medicare coverage begins, but any contributions made beforehand still count toward reducing that year's MAGI.
What's the key thing to understand about Appealing IRMAA — Form SSA-44?
If you experienced a 'life-changing event' that reduced your income, you can appeal IRMAA using SSA Form 44. Qualifying events: marriage, divorce, death of spouse, retirement, work reduction, loss of pension, employer plan termination, disaster-related income loss. Sale of property to fund retirement is NOT a qualifying event. Submit SSA-44 with documentation as soon as the event happens — IRMAA appeals can save thousands annually for those experiencing retirement transition. Note: an unappealable IRMAA determination based on outdated income from two years prior is exactly the situation this form exists to correct, for anyone who has had a genuine, qualifying life-changing event since then.