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IRMAA worksheet

Grades 5–6

Solve each problem and show your work. Round answers to 2 decimal places where needed.

1.
Problem 1.
- Tax filing status for 2024: Married filing jointly
- Income for 2024 (AGI plus tax-exempt interest): $300,000
- Both spouses are on Medicare: Yes
Find: Extra Medicare cost each month in 2026
Answer
2.
Problem 2.
- Tax filing status for 2024: Single, head of household or surviving spouse
- Income for 2024 (AGI plus tax-exempt interest): $325,000
Find: Extra Medicare cost each month in 2026
Answer
3.
Problem 3.
- Tax filing status for 2024: Married filing jointly
- Income for 2024 (AGI plus tax-exempt interest): $250,000
- Both spouses are on Medicare: Yes
Find: Extra Medicare cost each month in 2026
Answer
4.
Problem 4.
- Tax filing status for 2024: Single, head of household or surviving spouse
- Income for 2024 (AGI plus tax-exempt interest): $250,000
Find: Extra Medicare cost each month in 2026
Answer
5.
Problem 5.
- Tax filing status for 2024: Single, head of household or surviving spouse
- Income for 2024 (AGI plus tax-exempt interest): $225,000
Find: Extra Medicare cost each month in 2026
Answer
6.
Problem 6.
- Tax filing status for 2024: Married filing separately, lived with spouse
- Income for 2024 (AGI plus tax-exempt interest): $260,000
Find: Extra Medicare cost each month in 2026
Answer
7.
Problem 7.
- Tax filing status for 2024: Married filing separately, lived with spouse
- Income for 2024 (AGI plus tax-exempt interest): $275,000
Find: Extra Medicare cost each month in 2026
Answer
8.
Problem 8.
- Tax filing status for 2024: Married filing jointly
- Income for 2024 (AGI plus tax-exempt interest): $275,000
- Both spouses are on Medicare: Yes
Find: Extra Medicare cost each month in 2026
Answer
9.
Problem 9.
- Tax filing status for 2024: Single, head of household or surviving spouse
- Income for 2024 (AGI plus tax-exempt interest): $380,000
Find: Extra Medicare cost each month in 2026
Answer
10.
Problem 10.
- Tax filing status for 2024: Married filing separately, lived with spouse
- Income for 2024 (AGI plus tax-exempt interest): $450,000
Find: Extra Medicare cost each month in 2026
Answer

Answer key: IRMAA worksheet

1. Extra Medicare cost each month in 2026: $480.80
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 2 of 5
  $Part B premium for this tier$ $= $405.80$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$405.80 - $202.90$ $= $202.90$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$202.90 + $37.50$ $= $240.40$
4. Each spouse on Medicare pays the surcharge, so double it
  $$240.40 \times 2$ $= $480.80$
5. That's your total extra cost each month
  $monthly surcharge$ $= $480.80$
2. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 4 of 5
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
3. Extra Medicare cost each month in 2026: $191.40
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 1 of 5
  $Part B premium for this tier$ $= $284.10$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$284.10 - $202.90$ $= $81.20$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$81.20 + $14.50$ $= $95.70$
4. Each spouse on Medicare pays the surcharge, so double it
  $$95.70 \times 2$ $= $191.40$
5. That's your total extra cost each month
  $monthly surcharge$ $= $191.40$
4. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 4 of 5
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
5. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 4 of 5
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
6. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 1 of 2
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
7. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 1 of 2
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
8. Extra Medicare cost each month in 2026: $480.80
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 2 of 5
  $Part B premium for this tier$ $= $405.80$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$405.80 - $202.90$ $= $202.90$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$202.90 + $37.50$ $= $240.40$
4. Each spouse on Medicare pays the surcharge, so double it
  $$240.40 \times 2$ $= $480.80$
5. That's your total extra cost each month
  $monthly surcharge$ $= $480.80$
9. Extra Medicare cost each month in 2026: $529.60
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 4 of 5
  $Part B premium for this tier$ $= $649.20$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$649.20 - $202.90$ $= $446.30$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$446.30 + $83.30$ $= $529.60$
4. That's your total extra cost each month
  $monthly surcharge$ $= $529.60$
10. Extra Medicare cost each month in 2026: $578.00
1. Medicare checks your 2024 income against the limits for your filing status. Yours lands in tier 2 of 2
  $Part B premium for this tier$ $= $689.90$
2. The Part B surcharge is that premium minus the standard premium everyone pays
  $$689.90 - $202.90$ $= $487.00$
3. Add the Part D surcharge for this tier. You pay it on top of your drug plan's premium
  $$487.00 + $91.00$ $= $578.00$
4. That's your total extra cost each month
  $monthly surcharge$ $= $578.00$