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2026 Tax Brackets and IRMAA Tiers

The two sets of ceilings every Roth conversion plan works around. Federal brackets set the tax rate on each converted dollar. IRMAA tiers set your Medicare premiums two years later.

Federal Income Tax Brackets

Applied to taxable income, after the standard deduction

RateTaxable Income

IRMAA Medicare Tiers

Applied to MAGI from two years prior, per person per month

MAGIPart BPart D
How to read these together. The brackets use taxable income, which is your income after the standard deduction of . IRMAA uses MAGI, which is measured before that deduction, and it is a cliff: crossing a tier by a single dollar triggers the full surcharge for both spouses on Medicare, two years later. Taxpayers 65 and older may also qualify for the temporary $6,000 per person senior deduction (2025 through 2028), which phases out above $75,000 single or $150,000 joint MAGI and is typically eliminated at common conversion income levels. Many conversion plans target the top of the 22% or 24% bracket while staying under an IRMAA threshold, and the planner below lets you model exactly that.

Sources and assumptions. Federal brackets, standard deductions, and age 65 additional amounts per IRS Revenue Procedure 2025-32 for tax year 2026; the age 65 figures shown assume both spouses qualify on a joint return. Medicare premiums and IRMAA thresholds per the Centers for Medicare and Medicaid Services for calendar year 2026; 2026 premiums are determined by 2024 MAGI. Part D amounts shown are the income-related surcharge added to your plan's premium. Figures are educational reference only and not tax, legal, or investment advice.