{"title":"IRMAA Cliffs in 2026: What $1 Over Costs Against the Income Tax on It, and the Moves That Push Retirees Over","unit":"USD","taxYear":2026,"generator":"scripts/gen_irmaa_one_dollar_study.mjs","engine":{"federal":"2.3.2","state":"1.14.2"},"license":"CC0-1.0","reference_households":[{"id":"single","label":"Single, 70, $36,000 of Social Security","inputs":{"filing":"single","age":70,"socialSecurity":36000}},{"id":"mfj","label":"Married filing jointly, 70 and 68 (both on Medicare), $60,000 of Social Security","inputs":{"filing":"mfj","age":70,"spouseAge":68,"socialSecurity":60000}},{"id":"mfs","label":"Married filing separately, lived with the spouse, 70, $30,000 of Social Security","inputs":{"filing":"mfs","age":70,"socialSecurity":30000}}],"households":[{"id":"T1","label":"Single, 73: Social Security, pension, first RMD","inputs":{"filing":"single","age":73,"socialSecurity":32000,"pension":45000,"iraBalancePriorYearEnd":600000}},{"id":"T2","label":"Single, 70: Social Security, IRA withdrawals, interest and dividends","inputs":{"filing":"single","age":70,"socialSecurity":40000,"iraDistributions":40000,"taxableInterest":8000,"ordinaryDividends":12000,"qualifiedDividends":10000}},{"id":"T3","label":"Single, 74: Social Security, pension, RMD","inputs":{"filing":"single","age":74,"socialSecurity":44000,"pension":60000,"iraBalancePriorYearEnd":900000}},{"id":"T4","label":"Couple, 73 and 71: Social Security, pensions, first RMD","inputs":{"filing":"mfj","age":73,"spouseAge":71,"socialSecurity":62000,"pension":70000,"iraBalancePriorYearEnd":1200000}},{"id":"T5","label":"Couple, 68 and 66: Social Security, IRA withdrawals, dividends","inputs":{"filing":"mfj","age":68,"spouseAge":66,"socialSecurity":55000,"iraDistributions":90000,"ordinaryDividends":15000,"qualifiedDividends":12000}},{"id":"T6","label":"Couple, 75 and 73: Social Security, pension, RMD","inputs":{"filing":"mfj","age":75,"spouseAge":73,"socialSecurity":70000,"pension":30000,"iraBalancePriorYearEnd":2000000}}],"notes":"IRMAA on the 2026 CMS tiers (2026 MAGI sets 2028 premiums, tiers unpublished). Surcharge = annual Part B + Part D adjustment for each person on Medicare. Federal tax only.","tables":{"cliffs":{"columns":["filing_status","tier_entered","magi_floor","ira_income_at_floor","magi_at_floor","irmaa_surcharge_jump_annual","federal_tax_on_that_dollar","federal_tax_on_next_1000","federal_tax_on_next_10000","surcharge_plus_tax_next_1000_rate","surcharge_plus_tax_next_10000_rate","income_whose_federal_tax_equals_jump"],"rows":[["single",1,109000,78400,109000,1148.4,0,242,2332,1.3904,0.34804,4745.45],["single",2,137000,106400,137000,1736.4,0.25,254.4,2544,1.9908,0.42804,6825.47],["single",3,171000,140400,171000,1735.2,0.25,254.4,2457.6,1.9896,0.41928,6820.75],["single",4,205000,174400,205000,1735.2,0.24,240,2400,1.9752,0.41352,7230],["single",5,500000,469399,499999,580.8,0.35,350,3500,0.9308,0.40808,1659.43],["mfj",1,218000,167000,218000,2296.8,0.25,246.4,2464,2.5432,0.47608,9321.43],["mfj",2,274000,223000,274000,3472.8,0.24,240,2400,3.7128,0.58728,14470],["mfj",3,342000,291000,342000,3470.4,0.24,240,2400,3.7104,0.58704,14460],["mfj",4,410000,359000,410000,3470.4,0.24,240,2400,3.7104,0.58704,14460],["mfj",5,750000,698999,749999,1161.6,0.35,350,3500,1.5116,0.46616,3318.86],["mfs",1,109000,83500,109000,6355.2,0,220,2194,6.5752,0.85492,28887.27],["mfs",2,391000,365499,390999,580.8,0.35,350,3500,0.9308,0.40808,1659.43]]},"households":{"columns":["household","filing_status","rmd_2026","magi","irmaa_surcharge_annual","next_tier_floor","room_to_next_tier_roth_conversion"],"rows":[["T1","single",22641.51,94841.51,0,109000,14158],["T2","single",null,94000,0,109000,15000],["T3","single",35294.12,132694.12,1148.4,137000,4305],["T4","mfj",45283.02,167983.02,0,218000,50016],["T5","mfj",null,151750,0,218000,66250],["T6","mfj",81300.82,170800.82,0,218000,47199]]},"moves":{"columns":["household","move","amount","crosses_tier","magi_before","magi_after","federal_tax_added","irmaa_surcharge_added","irmaa_share_of_cost","cost_rate_of_move"],"rows":[["T1","roth25",25000,true,94841.51,119841.51,5830,1148.4,0.164565,0.279136],["T1","roth50",50000,true,94841.51,144841.51,12044.68,2884.8,0.193228,0.29859],["T1","ltcg30",30000,true,94841.51,124841.51,4896,1148.4,0.189994,0.20148],["T1","rmd",22641.51,false,72200,94841.51,5004,0,0,0.22101],["T2","roth25",25000,true,94000,119000,5830,1148.4,0.164565,0.279136],["T2","roth50",50000,true,94000,144000,11828.6,2884.8,0.196066,0.294268],["T2","ltcg30",30000,true,94000,124000,4896,1148.4,0.189994,0.20148],["T3","roth25",25000,true,132694.12,157694.12,6360,1736.4,0.214466,0.323856],["T3","roth50",50000,true,132694.12,182694.12,12609.2,3471.6,0.215885,0.321616],["T3","ltcg30",30000,true,132694.12,162694.12,4932,1736.4,0.260392,0.22228],["T3","rmd",35294.12,true,97400,132694.12,8360.38,1148.4,0.120773,0.269416],["T4","roth25",25000,false,167983.02,192983.02,6160,0,0,0.2464],["T4","roth50",50000,false,167983.02,217983.02,12320,0,0,0.2464],["T4","ltcg30",30000,false,167983.02,197983.02,5292,0,0,0.1764],["T4","rmd",45283.02,false,122700,167983.02,7874.02,0,0,0.173885],["T5","roth25",25000,false,151750,176750,6290.2,0,0,0.251608],["T5","roth50",50000,false,151750,201750,12450.2,0,0,0.249004],["T5","ltcg30",30000,false,151750,181750,5472,0,0,0.1824],["T6","roth25",25000,false,170800.82,195800.82,6160,0,0,0.2464],["T6","roth50",50000,true,170800.82,220800.82,12320,2296.8,0.157134,0.292336],["T6","ltcg30",30000,false,170800.82,200800.82,5292,0,0,0.1764],["T6","rmd",81300.82,false,53850,170800.82,16461.32,0,0,0.202474]]}}}