Income-Related Monthly Adjustment Amount (IRMAA) is the surcharge on Medicare Part B and Part D premiums for higher-income retirees. Triggered when modified AGI exceeds $103,000 (single) / $206,000 (married joint), with progressive tiers up to $750,000+ resulting in surcharges up to $443.90/month per person on Part B alone. IRMAA is based on AGI from 2 years prior — a 2024 Roth conversion increases 2026 Medicare premiums. Strategies to manage IRMAA: spread Roth conversions, Qualified Charitable Distributions (QCDs) to reduce AGI, tax-loss harvesting, timing of capital gains. A single dollar over a threshold triggers the entire next tier.
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IRMAA
August 22, 2026 · Aditya Gupta
Personal Finance
Related terms
403(b)
A 403(b) plan is a retirement plan for employees of public schools, nonprofit hospitals, charities, and religious organizations…
457(b)
A 457(b) plan is a retirement plan for state and local government employees and certain nonprofit employees. Unique…
Annuitization
Annuitization is the process of converting a lump sum (or accumulated annuity value) into a guaranteed income stream,…
Annuity
An annuity is an insurance contract paying a stream of income, often for life — designed to provide…
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The Backdoor Roth Conversion strategy enables high earners who exceed Roth IRA income limits to fund a Roth…
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A Beneficiary IRA (Inherited IRA) is a retirement account inherited from a deceased owner. Post-SECURE Act 2019, most…
