IRMAA Cliff Calculator 2026
Would one extra dollar of income trigger a full year of higher Medicare premiums? Compare both sides of your next IRMAA cliff. Income normally affects premiums two years later: 2024 MAGI determines 2026 premiums; 2026 MAGI affects 2028 premiums.
Last updated: October 29, 2026
2024 MAGI → 2026 premiums · published schedule
This mode uses the actual published 2026 CMS schedule. Your income from two years earlier normally determines IRMAA.
IRMAA charges apply for each selected person and enrolled part, assuming 12 months. Part D plan premiums are additional; the $38.99 national base is not your plan premium. Life-changing events may support an SSA review. Educational estimate, not advice.
What does one more dollar cost?
At the MAGI you entered, one extra dollar changes annual IRMAA by $1,148.40 for one person. That dollar crosses a premium cliff. These are published 2026 charges based on 2024 income.
| Path | Income-year MAGI | B monthly premium / person | D monthly IRMAA / person | Annual IRMAA · selected people |
|---|---|---|---|---|
| Entered MAGI | $109,000.00 | $202.90 | $0.00 | $0.00 |
| MAGI + $1 | $109,001.00 | $284.10 | $14.50 | $1,148.40 |
Both sides of the next cliff
You can add $0.00 to the entered MAGI without crossing the next cliff. The next dollar then reaches $109,001.00 and adds $1,148.40 of annual IRMAA. Published 2026 schedule.
| Path | MAGI | Annual IRMAA · selected people |
|---|---|---|
| $1 before the cliff | $109,000.00 | $0.00 |
| First dollar in the next tier | $109,001.00 | $1,148.40 |
Published 2026 CMS thresholds and monthly charges
These are 2026 amounts, normally based on 2024 MAGI. All monthly charges are per person. The 2026 Part B standard premium is $202.90. The Part D national base beneficiary premium is $38.99; your actual plan premium varies and is not included below.
| MAGI | B monthly IRMAA | B total monthly premium | D monthly IRMAA + plan premium |
|---|---|---|---|
| ≤ $109,000 | $0.00 | $202.90 | $0.00 + plan premium |
| > $109,000 to ≤ $137,000 | $81.20 | $284.10 | $14.50 + plan premium |
| > $137,000 to ≤ $171,000 | $202.90 | $405.80 | $37.50 + plan premium |
| > $171,000 to ≤ $205,000 | $324.60 | $527.50 | $60.40 + plan premium |
| > $205,000 to < $500,000 | $446.30 | $649.20 | $83.30 + plan premium |
| ≥ $500,000 | $487.00 | $689.90 | $91.00 + plan premium |
| MAGI | B monthly IRMAA | B total monthly premium | D monthly IRMAA + plan premium |
|---|---|---|---|
| ≤ $218,000 | $0.00 | $202.90 | $0.00 + plan premium |
| > $218,000 to ≤ $274,000 | $81.20 | $284.10 | $14.50 + plan premium |
| > $274,000 to ≤ $342,000 | $202.90 | $405.80 | $37.50 + plan premium |
| > $342,000 to ≤ $410,000 | $324.60 | $527.50 | $60.40 + plan premium |
| > $410,000 to < $750,000 | $446.30 | $649.20 | $83.30 + plan premium |
| ≥ $750,000 | $487.00 | $689.90 | $91.00 + plan premium |
| MAGI | B monthly IRMAA | B total monthly premium | D monthly IRMAA + plan premium |
|---|---|---|---|
| ≤ $109,000 | $0.00 | $202.90 | $0.00 + plan premium |
| > $109,000 to < $391,000 | $446.30 | $649.20 | $83.30 + plan premium |
| ≥ $391,000 | $487.00 | $689.90 | $91.00 + plan premium |
Source: CMS, November 14, 2025 fact sheet; SSA POMS HI 01101.020. Top-tier entry is inclusive at $500,000 / $750,000 / $391,000. The MFS table is not half the joint table.
FAQ
Does 2026 income affect 2026 Medicare premiums?
Generally no. 2026 premiums normally use 2024 MAGI. Income from 2026 normally affects 2028 premiums. The 2028 planning mode here explicitly reuses the 2026 schedule as an illustration, not published 2028 rates.
Why can one extra dollar cost more than one dollar?
IRMAA uses income bands rather than a marginal premium on just the income above a threshold. Crossing a band can raise the surcharge for a whole year. The calculator displays that annual difference for the parts and people selected.
Is the $38.99 Part D national base my plan premium?
No. It is the published 2026 national base beneficiary premium used in Medicare calculations, including the late-enrollment penalty. Your actual plan premium varies. This calculator shows the Part D income-related surcharge separately and does not add $38.99 as a universal plan cost.
What does MAGI mean for IRMAA?
Adjusted gross income plus tax-exempt interest income, normally from the return two years before the premium year. Enter the combined MAGI amount; this calculator does not compute the taxable share of Social Security benefits.
Why is married filing separately different?
The special MFS table applies if you lived with your spouse at any time in the income year. If you lived apart all year, SSA can use the individual table after an attestation. The checkbox models that table; it does not submit an attestation.
Can SSA use more recent income?
In some circumstances, including qualifying life-changing events, SSA can review more recent income using SSA-44. This calculator does not model that determination or partial-year premiums.
Methodology
Published schedule — CMS, November 14, 2025. The 2026 Medicare Parts A & B Premiums and Deductibles fact sheet states: “The standard monthly premium for Medicare Part B enrollees will be $202.90 for 2026, an increase of $17.90 from $185.00 in 2025.” Its Part B and Part D tables supply every monthly amount and filing-status threshold shown below. The calculator uses those published, rounded surcharge amounts, not a re-derived percentage. The SSA POMS HI 01101.020, 2026 tables (revision December 2, 2025) corroborates the CMS schedule.
Two-year lookback — Social Security Act §1839(i), 42 U.S.C. §1395r(i)(4)(B)(i). The statute specifies “such income determined for the individual's last taxable year beginning in the second calendar year preceding the year involved.” SSA's beneficiary guidance says: “Your MAGI is your total adjusted gross income and tax-exempt interest income.” Usually 2024 MAGI determines 2026 IRMAA; SSA may use 2023 if the newer return is unavailable. This calculator accepts MAGI directly and does not recalculate taxable Social Security benefits.
Actual schedule versus planning illustration. The actual mode applies the published 2026 schedule to 2024 income. The 2026-income planning mode displays premiums two years later, in 2028, but holds the published 2026 thresholds and charges constant solely to illustrate cliffs. It is not an official 2028 schedule or a forecast. No unpublished 2028 threshold, index factor or premium is inserted.
Part D — Social Security Act §1860D-13(a)(7), 42 U.S.C. §1395w-113(a)(7). The statute provides for the income-related increase in the Part D premium and links its income determination to Part B. CMS states: “These individuals will pay the income-related monthly adjustment amount in addition to their Part D premium.” Medicare.gov, Part D costs identifies the 2026 “national base beneficiary premium” as $38.99. That national base is not your plan's premium and is not added to the result. Part D totals shown here are IRMAA only; your plan premium is additional.
Filing status and exact boundaries. Single, head of household and qualifying surviving spouse use the CMS individual-return table. Married filing jointly uses the joint table. Married filing separately after living with a spouse at any time in the income year uses the special $109,000 / $391,000 table, not half the joint thresholds. If you lived apart for the entire income year, SSA POMS HI 01120.060 permits the individual table after an attestation to SSA; checking the box here is not that attestation. Lower tier changes apply above the listed ceiling; the top tier begins at $500,000 individual, $750,000 joint, or $391,000 special MFS. Equality is tested exactly.
Decision and arithmetic. Enter whole-dollar MAGI from the applicable return. Decimal entries are rounded to the nearest dollar (50 cents rounds up) before comparing with thresholds. For the selected enrolled parts, annual IRMAA = 12 × (Part B surcharge + Part D surcharge) × the number of covered people. Each premium is held constant for a full 12 months. The one-dollar row is annual IRMAA at entered MAGI + $1 minus annual IRMAA at entered MAGI. The next-cliff comparison uses the first whole-dollar MAGI in the next tier versus $1 below it. “Room before next cliff” is the largest whole-dollar increase that stays in your current tier. Currency calculations use integer cents; no marginal tax, RMD, Roth-conversion or taxable-benefit calculation is performed.
Coverage and scope. All charges are per person; selecting two people on a joint return assumes both have the selected coverage for the full year. With Part B only or Part D only, the other part's surcharge is excluded. Standard Part B is included in the Part B premium line but cancels out of cliff differences. Actual Part D plan premiums, late-enrollment penalties, hold-harmless adjustments, partial-year enrollment and other assistance are outside scope. A qualifying life-changing event may support an SSA-44 request based on newer income. This tool does not decide an appeal or recommend concealing or forgoing income. Educational estimate, not advice.
Sources: CMS 2026 Medicare Parts A & B Premiums and Deductibles (November 14, 2025); Medicare.gov Part D costs; SSA POMS HI 01101.020 / HI 01120.060; Social Security Act §§1839(i), 1860D-13(a)(7); SSA-44 (accessed October 29, 2026) — accessed October 2026Last updated: October 29, 2026 · Reviewed against CMS and SSA guidanceContinue with OBBBA Tax Center