IRMAA Two-Year Lookback Projector (2026)
Enter your projected MAGI year-by-year. See which IRMAA tier sets your Medicare Part B + Part D surcharge two years out — and which conversion years are free of a surcharge.
2026 CMS brackets · last reviewed 2026-05-23
Your filing status & Medicare timeline
Projected MAGI by year
Include all income that counts toward MAGI: AGI + tax-exempt interest + non-taxable Social Security + foreign earned income exclusion. Roth conversion amounts count fully.
Surcharge projection
| Medicare year | Lookback year | Lookback MAGI | Tier | Monthly surcharge | Annual |
|---|
How the 2-year lookback works
Each fall, Social Security pulls your Modified AGI from the IRS for the tax return TWO years prior to the upcoming premium year. For 2028 Part B and Part D premiums, that's your 2026 return (filed in April 2027). The lookback is a hard cliff, not a marginal ramp — one dollar over an IRMAA threshold pushes the entire year's surcharge up to the next tier.
If you've had a life-changing event (retirement, work stoppage, loss of pension, divorce, death of spouse), file Form SSA-44 with Social Security to use a more recent year for the calculation.
Related calculators & guides
- RMD & IRMAA combined calculator — see how RMDs at 73+ stack into IRMAA tiers
- Roth conversion optimizer — find the conversion size that minimizes lifetime IRMAA + federal tax
- IRMAA brackets explained (2026)
- SSA-44 appeal: the lookback trap
- Full RMD & IRMAA Guide