IRMAA Calculator

What is Premium Year versus Magi Year?

When it comes to calculating IRMAA, 2 different years come into play. The first is the premium year, which is the year for which are calculating. It is also the year pertaining to SSA's sliding scale tables which are used for determining IRMAA.

For instance, in 2024, the 2024 IRMAA tables were used to determine if a Medicare recipient would incur IRMAA surcharges for Part B and Part D. Likewise, in 2025, the 2025 IRMAA tables will be used.

The second year that comes into play is the MAGI/tax filing year. In order to assess IRMAA, SSA works with IRS for your most recent tax return, which is typically 2 years prior to the premium year - more on this just below.

When you run this calculator, make sure not to confuse the two. If the current year is 2025, and you want to check if IRMAA may apply to you for 2025, then enter 2025 as the Premium Year! But, when entering MAGI, enter it for 2 years prior (in this case from 2023).

Why is MAGI for 2 Years Prior to the IRMAA Year?

Simply put, 2 years prior is the most recent tax return IRS will generally have for most Medicare beneficiaries. That's because when you file your return, you are filing it for the previous year. As an example, when assessing IRMAA for 2026, the return filed in 2025 will have been for 2024 - two years back.

What is IRMAA?

The Income-Related Monthly Adjustment Amount are surcharges for Medicare Part B and Part D that apply to higher income earners. In 2024, approximately 7 percent of Medicare beneficiaries were subject to IRMAA

The SSA sliding scale tables is comprised of 3 sets, one for each of the filing statuses. Each table is broken into multiple tiers, comprised of income ranges. If MAGI is less than the minimum threshold, IRMAA surcharges are not applicable for the premium year.

Example 1: IRMAA/premium year 2025, individual's 2023 MAGI was $94,000, and filing status is Single. In the sliding scale table for 2025, filing status Single, the minimum threshold is $106,001. Since this person's MAGI is less than that, the person has no IRMAA surcharge in 2025.

Example 2: IRMAA/premium year 2024, individual's 2022 MAGI was $161,300, and filing status is Single. In the sliding scale table for 2024, filing status Single, tier 2 is More than $161,000 but less than or equal to $193,000, this person is subject to IRMAA, and pays the following surcharges: $279.50 per month Part B surcharge, and $53.80 per month Part D surcharge. Keep in mind that this is in addition to the Part B and Part D premiums that the person will also pay monthly. In 2024, the Part B premium was $174.70 per month, so this person pays $454.20 per month for Part B with the surcharge.

Example 3: IRMAA/premium year 2024, married couple's 2022 MAGI was $182,000, and filing status is Married filing jointly. Since the minimum tier for IRMAA was for those earning more than $206,000, the couple had no IRMAA surcharges in 2024.

Example 4: IRMAA/premium year 2025, married couple's 2022 MAGI was $360,000, and filing status is Married filing jointly. The couple was subject to IRMAA in 2025, since their income was greater than 334,000 and less than or equal to $400,000. In that tier, the Part B surcharge was $295.90 per month per person, and the Part D surcharge was $57.00 per month per person.

Even though the couple filed a joint return, in terms of Medicare and IRMAA, each person pays premiums and surcharges individually. So, in this household, the couple pays 2025 Part B ($185 x 2) + Part B Surcharge ($295.90 x 2) + Part D Surcharge ($57.00 x 2) for a total of $1,075.80 per month. In addition, each will pay and premium for Medigap or Medicare Advantage, and Part D if on Medigap.

Why IRMAA and When was IRMAA instituted?

Before talking IRMAA, let's first visit Medicare, which was first proposed by President Harry S. Truman, in 1945, as government health insurance for seniors. Twenty years later, in 1965, Lyndon B. Johnson established Medicare. Fittingly, the very first beneficiary was Truman!

Then, in 2003, some 38 years later, President George W. Bush signed into law the Medicare Modernization Act, which included IRMAA, requiring that those earning above a certain threshold pay more for Part B and Part D via surcharges, as a means to help sustain the financial health of Medicare.

When medicare beneficiaries pay the Part B or Part D premiums, they are paying approximately 25% of the actual cost. The government subsidizes these programs, paying the other 75%. With IRMAA, the government subsidizes less, such that those in the highest IRMAA tier brackets pay about 85% of Part B/D.

Who Determines if You Will Pay IRMAA?

Annually, SSA will determine, via the criteria discussed earlier (MAGI, filing status 2 years prior) if you are subject to IRMAA. As noted earlier, most Medicare beneficiaries (93%) do not pay IRMAA surcharges, whereas 7% do in varying amounts based on which income tier pertains to them.

Does IRMAA and Part B Change Annually?

Yes, every year CMS evaluates the Part B premium and IRMAA surcharges, re-calculating as necessary taking into account inflation.

As examples of changes, Part B monthly premium was 164.90 in 2024, 174.70 in 2025, and 185.00 in 2025. Go back to 2016, and Part B monthly was $121.80, so in 9 years, it increased by 52%

IRMAA - But Had a Life-Changing Event?

If you are notified by SSA that you are subject to IRMAA Part B or D surcharge, but have had what SSA considers a life changing event, you can ask SSA to re-evaluate IRMAA. To appeal, use form SSA-44, which is available on Social Security's website: SSA.gov.

Examples of life changing events include Work Stoppage or Work Reduction, such that your MAGI in the current premium year will be significantly reduced from what it was 2 years ago which was the basis of the IRMAA assessment. SSA-44 has the full list of life changing events which will be considered.