Roth Conversion IRMAA Calculator 2026
See exactly how a Roth conversion today affects your Medicare premiums two years from now — and find the safe conversion amount that stays in your bracket.
Key insight: A Roth conversion in 2024 affects your 2026 Medicare premiums (the 2-year lookback rule). The calculator shows exactly how much headroom you have before crossing into a higher IRMAA bracket.
Roth Conversion & IRMAA — Frequently Asked Questions
- It can. A Roth conversion is added to your MAGI in the year you do it. If that pushes your income above an IRMAA threshold, your Medicare premiums will be higher two years later. For example, a $40,000 Roth conversion in 2024 affects your 2026 Medicare premiums.
- The safe conversion amount is the difference between your current income and the next IRMAA threshold. For example, if you are single with $85,000 in income and the first IRMAA threshold is $109,000, you could convert up to $24,000 without triggering IRMAA. This calculator shows that amount automatically.
- Medicare uses your most recently filed federal tax return to set premiums. Since the prior year's return is typically filed in spring, Medicare uses income from 2 years prior. This means a 2024 Roth conversion affects 2026 Medicare premiums.
- Often yes — but it depends on your situation. IRMAA surcharges are a one-time cost per year, while a Roth account grows tax-free for life and has no required minimum distributions. Many financial advisors recommend converting strategically in lower-income years, staying just below IRMAA thresholds when possible.
- For Medicare IRMAA, MAGI is your Adjusted Gross Income (Form 1040, Line 11) plus any tax-exempt interest income (Line 2a). It includes wages, Social Security, pensions, IRA withdrawals, capital gains, and Roth conversion amounts — but not Roth distributions from already-converted funds.