Tools · Medicare

IRMAA MAGI room

Stack the MAGI you already expect, add a planned conversion or sale, and see the next CMS cliff. Two-year lookback: 2026 premiums use 2024 MAGI. A conversion you type for this tax year prices premiums two years later. The table below is the published 2026 CMS schedule (Nov 14, 2025) — a stand-in; later floors will be higher. Primer: IRMAA guide. Extra tax on a conversion: Roth conversion calculator (do not rebuild it here).

Filing status Wages / pension ($) Taxable Social Security ($) IRA / 401(k) withdrawals + planned RMDs ($) Capital gains already booked ($)

Tax-exempt interest ($) Planned extra MAGI this year — conversion or sale ($) Medicare enrollees two years from now (Part B + D)

MAGI ≈ AGI + tax-exempt interest (SSA POMS HI 01101.010). Defaults are the worked slice in NOTES: single, $100k of expected MAGI, $10k extra. Not your 1040.

CMS 2026 table · two-year lookback

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Part D IRMAA sits on top of your plan premium; this widget only adds the CMS surcharge. MFS-lived-together uses the compressed table. Conversion extra-tax vs 12/22%: Roth conversion calculator. QCD against an RMD: RMD calculator. Paid map: IRMAA planning. Withdrawal order: tax-efficient withdrawals.