Calculate Your Modified Adjusted Gross Income (MAGI) for Medicare IRMAA (2025 Premiums)

Your 2025 Medicare premiums are determined by your 2023 Modified Adjusted Gross Income (MAGI). Use this worksheet to estimate your MAGI.

Section 1: Adjusted Gross Income (AGI)

Wages, salaries, tips (Form 1040, line 1): $_______________________

Taxable interest (Form 1040, line 2a): $_______________________

Ordinary dividends (Form 1040, line 3a): $_______________________

Taxable IRA distributions (Form 1040, line 4b): $_______________________

Taxable Social Security benefits (Form 1040, line 6b): $_______________________

Other income (see Schedule 1, Form 1040): $_______________________

Total AGI (Add lines 1 through 6): $_______________________

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Section 2: Additions to AGI (to Calculate MAGI)(In most cases, these additions will be zero)

Tax-exempt interest (Form 1040, line 2a): $_______________________

(Example: Interest from municipal bonds)

Total Additions to AGI (Line 8): $_______________________

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Section 3: Calculating Your Estimated MAGI

Total AGI (from line 7): $_______________________

Total Additions to AGI (from line 9): $_______________________

Estimated MAGI (Add lines 10 and 11): $_______________________

(Important: Consult the Medicare.gov website for the IRMAA thresholds to see if you will be subject to a surcharge.)

Disclaimer: This worksheet is for informational purposes only and is not a substitute for professional tax advice. Consult with a qualified tax advisor for personalized guidance.