Medicare 保費試算機 2026
根據您的收入估算 2026 年 Medicare B 部分保費，包含高收入族群的 IRMAA 附加費。
收入依據：2 年前資料（2024 MAGI 適用於 2026 保費）
2026 年 Medicare B 部分 IRMAA 級距
| 級距 | 收入範圍（單身） | 月保費 |
|---|---|---|
| ▶ 基本保費 | $0 – $103,000 | $185.00 |
| IRMAA 第 1級 | $103,001 – $129,000 | $259.00 |
| IRMAA 第 2級 | $129,001 – $161,000 | $370.00 |
| IRMAA 第 3級 | $161,001 – $193,000 | $480.00 |
| IRMAA 第 4級 | $193,001 – $499,999 | $591.00 |
| IRMAA 第 5級 | $500,000 – ∞ | $628.00 |
Understanding Medicare Parts
| Part | What It Covers | Premium | |------|---------------|---------| | Part A | Hospital inpatient, skilled nursing, hospice | Free (if 40+ quarters of FICA taxes) | | Part B | Doctor visits, outpatient, preventive care | Based on income (IRMAA) | | Part C | Medicare Advantage (private plans bundling A+B+D) | Varies by plan | | Part D | Prescription drugs | Varies; IRMAA applies to higher earners |
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2026 Medicare Part B Premium by Income
Medicare uses your MAGI from 2 years prior (2024 income determines 2026 premiums). IRMAA surcharges are applied in tiers:
| Annual MAGI (Single) | Annual MAGI (MFJ) | Monthly Part B Premium | |----------------------|-------------------|----------------------| | ≤ $103,000 | ≤ $206,000 | $185.00 | | $103,001 – $129,000 | $206,001 – $258,000 | $259.00 | | $129,001 – $161,000 | $258,001 – $322,000 | $370.00 | | $161,001 – $193,000 | $322,001 – $386,000 | $480.00 | | $193,001 – $499,999 | $386,001 – $749,999 | $591.00 | | ≥ $500,000 | ≥ $750,000 | $628.00 |
A single retiree in the $129K–$161K MAGI tier pays $370/month — $2,220/year more than the base premium. Managing income in the 2 years before Medicare enrollment (especially Roth conversions and capital gains timing) can permanently reduce premiums.
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Part D IRMAA Surcharges
Part D prescription drug premiums also carry IRMAA surcharges (paid in addition to the base plan premium):
| Annual MAGI (Single) | Monthly Part D IRMAA | |----------------------|---------------------| | ≤ $103,000 | $0 | | $103,001 – $129,000 | $13.70 | | $129,001 – $161,000 | $35.30 | | $161,001 – $193,000 | $57.00 | | $193,001 – $499,999 | $78.60 | | ≥ $500,000 | $85.00 |
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The "IRMAA Cliff" and Income Management
IRMAA thresholds are sharp cliffs — earning $1 over the $103,000 threshold triggers $888/year in extra premiums (for a couple, $1,776/year). Strategies to stay below a threshold:
- Time capital gains realizations across years to avoid surges
- Avoid large Roth conversions in the 2 years before Medicare eligibility
- Qualified Charitable Distributions (QCDs) from IRAs reduce MAGI without going through AGI
- Harvest tax losses to offset gains that would push income into a higher tier
How to Appeal IRMAA
If your income dropped significantly since the base year (retirement, divorce, death of spouse, loss of income-producing property, reduction in pension), you can appeal using Form SSA-44 — Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event.
The SSA will use a more recent tax year. Approved appeals are retroactive to the month IRMAA began.
常見問題 (FAQ)
Q: What is the 2026 Medicare Part B base premium?
A: The standard Medicare Part B premium for 2026 is approximately $185 per month. Higher-income beneficiaries pay more through IRMAA surcharges, ranging from $259 to $628/month depending on income.
Q: What is IRMAA?
A: IRMAA (Income-Related Monthly Adjustment Amount) is an additional Medicare premium surcharge for beneficiaries whose Modified Adjusted Gross Income (MAGI) exceeds certain thresholds. It uses your tax return from 2 years prior (2024 income determines 2026 premiums).
Q: What income is used to calculate Medicare premiums?
A: Medicare uses your MAGI from 2 years prior. For 2026 premiums, the SSA uses your 2024 tax return. MAGI includes all taxable income plus tax-exempt interest and certain excluded foreign income.
Official Sources & Authority References
重要免責聲明
本計算機提供之結果僅供參考，不構成稅務、法律或財務建議。稅法每年調整，請於申報前到 IRS.gov 核實數據，或談詢具資格的稅務專業人員。
