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.
US Medicare IRMAA Guide
What IRMAA Actually Is
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/mo
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 MFJ
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 enro
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 unappealab
Recommended for this calculator