IRMAA is a cliff: one dollar over a threshold triggers the full surcharge, based on your income from two years earlier. Compare two income levels, then size a Roth conversion against the bracket it would push you into.
Income A
Income B
Age67
Where each income lands
Each block is an IRMAA tier and the multiple of the standard premium it charges.
Managing MAGI around IRMAA
IRMAA is tied to income from two years prior, so the planning happens years ahead.
Lowering or smoothing income
Size Roth conversions to fill a tax bracket without tipping over the next IRMAA threshold — watch the two-year lookback.
Use qualified charitable distributions (QCDs) from an IRA after age 70½ to satisfy RMDs without adding to MAGI.
Spread large IRA withdrawals, RMDs, or capital gains across years to avoid a single-year spike.
Harvest capital losses to offset gains in a high-income year.
Muni-bond tax-exempt interest still counts toward IRMAA MAGI — an add-back that catches people off guard.
A one-time event — selling a home or a business — can push you over for a single year; IRMAA drops back when income falls.
Appealing with Form SSA-44
If a life-changing event lowered your income — work stoppage or reduction, marriage, divorce, death of a spouse, loss of pension or income property — file Form SSA-44 so Social Security uses your more recent, lower income.
Appeal timing varies by notice and situation, so follow the deadline shown on your Social Security determination notice.
Conversion amount
Federal marginal rate
State income tax rate
Other MAGI before conversion
Age at conversion63
IRMAA impact (lands , two years later)
The 5-year clock
Each conversion starts its own five-year clock for penalty-free access to the converted principal.
Save this analysis to your account
Keep your IRMAA comparison and Roth conversion figures in your dashboard, so you can revisit them or compare against a later run. Free account, no card.