Medicare IRMAA Surcharge Avoidance Planner
Project how your modified adjusted gross income compares with the latest IRMAA brackets so you can quantify the Part B and Part D surcharges at stake, preview cumulative premiums, and size the income reduction required to requalify for lower tiers.
Consult a licensed Medicare advisor or tax professional before making income or enrollment decisions. Calculations use federal IRMAA thresholds and exclude state surcharges.
Examples
- Married filing jointly, $230,000 MAGI, 12 months, $174.70 Part B, no Part D plan ⇒ IRMAA level 2 adds $69.90 to Part B and $12.90 to Part D, or $993.60 over 12 months; trimming MAGI by $24,000 returns to the base tier.
- Single filer, $165,000 MAGI, 6 months, $174.70 Part B, $28 Part D ⇒ IRMAA level 4 adds $279.50 to Part B and $53.80 to Part D, totalling $1,999.80 over six months; lowering MAGI by $4,000 lands in level 3.
FAQ
How far back does Social Security look when assessing IRMAA?
The determination uses your IRS tax return from two years prior. Submit Form SSA-44 if a qualifying life event substantially reduced your income since that tax year.
Do Roth conversions affect both Part B and Part D premiums?
Yes. Conversions raise MAGI, and the same IRMAA income thresholds drive both the Part B premium surcharge and the Part D adjustment tiers.
Can charitable qualified distributions lower my IRMAA exposure?
Qualified charitable distributions from IRAs bypass taxable income, reducing MAGI and potentially dropping you into a lower surcharge bracket when reported properly on your tax return.
What if I am married filing separately and lived together most of the year?
That status jumps to the highest IRMAA tier once MAGI exceeds $103,000, so coordinate taxable events carefully or consider filing jointly when appropriate.
Additional Information
- Brackets reflect the 2024 IRMAA thresholds (based on 2022 MAGI); Social Security updates the dollar limits each September for the following year.
- Monthly surcharges stack on top of the standard Part B premium and any stand-alone Part D or Medicare Advantage prescription plan premium you pay.
- IRMAA uses modified AGI (AGI plus tax-exempt interest); Roth conversions, capital gains distributions, and sizable traditional IRA withdrawals can trigger higher tiers.
- Appealing an IRMAA determination requires qualifying life-changing events such as retirement, marriage, divorce, or loss of income-producing property; approved appeals lower MAGI for future months, not retroactively.