How the IRMAA two-year lookback works
Which return Medicare usually uses and when SSA may use newer information.
2026 CMS and SSA premium tables
See the income cliff before you cross it.
Check Medicare IRMAA tiers, Roth conversion headroom, and Social Security tax exposure with source-linked planning tools.
$109k first individual IRMAA threshold
2 years common Medicare lookback
85% maximum taxable Social Security share
2026 IRMAA map
One dollar can move the full premium tier.
Standard≤ $109k
Tier 1to $137k
Tier 2to $171k
Tier 3to $205k
Tier 4under $500k
Tier 5$500k+
Planning sequence
Premiums, taxes, and conversions belong in one conversation.
- Start with MAGI.Use the return year shown on the Medicare notice, not just current cash flow.
- Model added income.Taxable conversions, gains, RMDs, and tax-exempt interest can change the tier.
- Verify the timing.A 2026 income decision generally affects 2028 Medicare premiums, whose official tiers are not yet published.
Source-linked guides
Read the rule behind the result.
When Form SSA-44 can lower IRMAA
The eight listed life-changing events and the evidence SSA asks for.
Roth conversion and IRMAA examples
Why taxable conversion amount, timing, and future thresholds matter.
Source ledger