Medicare IRMAA Calculator: 2025 Surcharges
If your income exceeds $106,000 (single) or $212,000 (married), you pay more for Medicare. SSA uses your 2023 MAGI to set 2025 premiums. See exactly which bracket you land in, what you owe, and whether a Roth conversion changes it.
How this calculator works and the math behind itHow IRMAA works
Medicare Part B covers outpatient care, doctor visits, and preventive services. The standard 2025 premium is $185/month. But Social Security Administration adds a surcharge -- the IRMAA -- for anyone whose MAGI exceeds the first threshold. The surcharge is added directly to what you pay SSA each month, usually deducted from your Social Security benefit.
The IRS reports your MAGI to SSA each year. SSA then looks at your return from two years prior to set your premium for the current year. This creates a predictable lag: your 2025 premium is set by your 2023 income, your 2026 premium will be set by your 2024 income. If you retired in 2023 and had high W-2 income, you may be paying an IRMAA surcharge in 2025 even though your current retirement income is much lower.
Part D works the same way. Each Part D plan has its own base premium, and SSA adds an IRMAA surcharge on top based on the same brackets. Enrollment in any Part D plan triggers the surcharge -- it doesn't matter which plan you choose or how much the plan itself costs.
The cliff effect is real. Because IRMAA brackets are fixed thresholds (not graduated), going $1 over a threshold moves your entire premium into the next tier. A Roth conversion or capital gains harvest that pushes you from $105,999 to $106,001 in MAGI costs you $888/year in extra Part B premiums alone. Planning around IRMAA brackets is a legitimate and meaningful tax optimization strategy in retirement.
Frequently asked questions
What is IRMAA?
An additional Medicare premium surcharge applied to Part B and Part D when your income exceeds certain thresholds. SSA determines your bracket using MAGI from two years prior, so 2025 IRMAA is based on your 2023 tax return. The standard Part B premium is $185/month; IRMAA can add up to $443.90/month on top of that.
What income triggers IRMAA?
For 2025: above $106,000 for single filers, above $212,000 for married filing jointly. There are five tiers above the base. The highest tier starts at $500,000 single / $750,000 joint. Married filing separately is treated harshly: only the base tier applies below $106,000; above that, you immediately jump to the highest bracket.
Does IRMAA apply to Roth IRA distributions?
No. Qualified Roth distributions are not included in MAGI because they were funded with after-tax dollars. This is one of the primary reasons advisors recommend Roth conversions in the years before Medicare enrollment -- converting now raises your MAGI now (potentially triggering a 2-year-forward IRMAA) but future distributions are invisible to SSA.
Can I appeal an IRMAA determination?
Yes, if your income has decreased due to a qualifying life change: retirement, reduced work hours, divorce, death of a spouse, loss of pension or property income, or an employer settlement payment. File Form SSA-44 with documentation. SSA will use a more recent year's income or a current-year estimate instead of the IRS data they originally used.
Does Roth conversion income count toward IRMAA?
Yes. Roth conversions are ordinary income in the year of conversion, which increases your MAGI. If you convert $80,000 in a year where your other income is $50,000, your total MAGI is $130,000 -- which lands in the second IRMAA bracket two years later. Many advisors model IRMAA brackets explicitly when scheduling conversions, converting to the top of a bracket rather than past it.