Medicare IRMAA Calculator 2025
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums if your income exceeds certain thresholds. For 2025, IRMAA is based on your 2023 Modified Adjusted Gross Income (MAGI). Use this calculator to see if you will owe IRMAA and how much.
2025 IRMAA Brackets at a Glance
The table below shows all 2025 IRMAA thresholds. Your bracket is determined by your 2023 MAGI.
| Individual MAGI | Married Filing Jointly | Part B Monthly Premium | Part D Monthly Surcharge | Tier |
|---|---|---|---|---|
| ≤ $106,000 | ≤ $212,000 | $185.00 | $0.00 | Standard |
| $106,001 – $133,000 | $212,001 – $266,000 | $259.00 | $13.70 | Tier 1 |
| $133,001 – $167,000 | $266,001 – $334,000 | $370.00 | $35.30 | Tier 2 |
| $167,001 – $200,000 | $334,001 – $400,000 | $480.90 | $57.00 | Tier 3 |
| $200,001 – $500,000 | $400,001 – $750,000 | $591.90 | $78.60 | Tier 4 |
| > $500,000 | > $750,000 | $628.90 | $85.80 | Tier 5 |
Source: Centers for Medicare & Medicaid Services (CMS), 2025. Married Filing Separately: $106,000 threshold applies — if MAGI exceeds $106,000, the Tier 5 (highest) bracket applies. Part D surcharge is in addition to your plan's monthly premium.
What Is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an additional charge added to your standard Medicare Part B and Part D premiums if your income from two years prior exceeds the annual threshold set by CMS.
IRMAA was introduced in 2007 as part of the Medicare Modernization Act. The intent is to have higher-income beneficiaries pay a greater share of Medicare's costs. In 2025, approximately 8% of Medicare beneficiaries pay some level of IRMAA.
IRMAA is not a penalty — it is a tiered income-based premium adjustment. It is automatically determined by Social Security using your IRS tax data; you do not need to apply or report it separately.
What Income Is Used to Calculate IRMAA?
Social Security uses a 2-year lookback to determine your IRMAA bracket. For 2025, that means your 2023 tax return is used. If your 2023 return is not yet filed or available, SSA may use 2022 data.
What Is MAGI for IRMAA Purposes?
Your Modified Adjusted Gross Income (MAGI) for IRMAA is generally:
- Your Adjusted Gross Income (AGI) from IRS Form 1040, Line 11
- Plus any tax-exempt interest income (Form 1040, Line 2a)
Items that count toward MAGI include wages, self-employment income, capital gains, taxable Social Security benefits, IRA distributions, pension income, rental income, and dividends. Roth IRA distributions, however, are generally not included in MAGI — a key planning consideration for those approaching the thresholds.
What If My Income Has Changed?
If your income has dropped significantly since 2023 due to a life-changing event, you may be able to appeal your IRMAA determination using a more recent tax year. See the section on IRMAA appeals below.
Can You Appeal IRMAA?
Yes. If you experienced a qualifying life-changing event that significantly reduced your income after the tax year used for your IRMAA determination, you can ask Social Security to use a more recent year's income instead.
Qualifying Life-Changing Events (SSA Form SSA-44)
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage (retirement, job loss)
- Work reduction (reduced hours or pay)
- Loss of income-producing property (due to disaster, fraud, or other event beyond your control)
- Loss of employer pension income
- Employer settlement payment
To appeal, complete Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event) and submit it to your local Social Security office along with evidence of the qualifying event and your more recent income. You can download the form at SSA.gov or request it by calling 1-800-772-1213.
SSA will review your request and, if approved, adjust your IRMAA using the income from the more recent year you provide.
IRMAA and Medicare Advantage Plans
A common misconception is that enrolling in a Medicare Advantage (Part C) plan eliminates IRMAA. It does not.
If your income is above the IRMAA threshold, you will still owe the Part B IRMAA surcharge even if you are enrolled in a Medicare Advantage plan. Medicare Advantage plans replace Original Medicare for your coverage, but your Part B premium (including any IRMAA) continues to be deducted from your Social Security check or billed directly by Medicare.
Similarly, if your Medicare Advantage plan includes prescription drug coverage (MA-PD), or if you have a standalone Part D plan, the Part D IRMAA surcharge also applies. The Part D IRMAA is billed separately by Social Security — it is not part of your plan's premium.
In short: IRMAA follows you regardless of which Medicare coverage type you choose.
Frequently Asked Questions
Medicare (through Social Security) uses your Modified Adjusted Gross Income (MAGI) from two years prior. For 2025 IRMAA, that is your 2023 federal tax return. MAGI equals your Adjusted Gross Income (AGI, IRS Form 1040 Line 11) plus any tax-exempt interest income (Form 1040 Line 2a). This includes wages, capital gains, taxable Social Security benefits, retirement distributions, rental income, and dividends. Roth IRA withdrawals are generally excluded from MAGI, which makes Roth conversions a popular IRMAA planning strategy. If your 2023 tax return was not yet processed when Social Security made their determination, they may have used 2022 data and will update your IRMAA once the 2023 return is processed.
Yes, you can appeal IRMAA if you experienced a qualifying life-changing event that reduced your income. Qualifying events include retirement or reduced work hours, marriage, divorce, death of a spouse, loss of pension income, or loss of income-producing property. To appeal, complete IRS Form SSA-44 and submit it to your local Social Security office with documentation of the event and evidence of your more recent, lower income (typically a recent tax return or signed statement from an employer). If approved, Social Security will recalculate your IRMAA using your more recent year's income. Contact Social Security at 1-800-772-1213 or visit SSA.gov for more information.
Yes. Enrolling in a Medicare Advantage (Part C) plan does not exempt you from IRMAA. You still owe the standard Part B premium plus any Part B IRMAA surcharge — this is deducted from your Social Security benefit or billed directly. If your Medicare Advantage plan includes prescription drug coverage (MA-PD), or if you have a separate Part D plan, the Part D IRMAA surcharge also applies. The Part D IRMAA is billed separately by Social Security, not through your insurance plan. IRMAA is a Medicare-level cost adjustment that applies regardless of which coverage path — Original Medicare, Medicare Advantage, or Medicare Advantage with Part D — you choose.