Filing jointly or separate to avoid IRMAA ?

SLYKTAX · ‎January 02, 2026

My wife & I are both retired and took our RMDs. She made about $42,000 and I made about $172,000.

So, our MAGI is about $214K to $220K filing jointly

As our joint income is expected to surpass the standard threshold for Medicare standard premium and IRMAA is likely to kick in.

Now our pre-tax retirement accounts are also going up now and would need to take more RMDs.

Since our joint income has just pass the threshold, it would be wise to convert some of our pre-tax account to Roth so that it would stay below for RMDs in future years.

The facts are next 2026 MAGI Bracket is $218K to $274K, and we have to pay $96 more each for Medicare Premiums B&D. But there is only $56K leeway to convert so as not to get pass $274K.

Next level 2026 MAGI Bracket is $274K to $342K, and have to pay $240 more each for M P, and higher tax bracket which is not viable to exceed that MAGI threshold.

I know I can use TT to run our tax returns to see which filing would save more. Just wonder anyone has a pre-thought experience or advice on that? Thanks

VolvoGirl

Do you know that SS looks back 2 years to determine your IRMAA? So for 2026 they use your 2024 MAGI. Your 2025 MAG will be used for 2027 SS payments. On my letter from Social Security for IRMAA it uses your AGI plus tax exempt interest on 1040 line 2a. See this, it has the brackets at the bottom
https://secure.ssa.gov/poms.nsf/lnx/0601101010

It seems I got a free year from IRMAA. My husband died in 2023 and I filed Joint for 2023 then Single for 2024. They didn't take any IRMAA out of my 2025 SS checks (based on 2023) but for 2026 they are taking out over $500/month for IRMAA in addtion to the standard $202.90.

In November did you get a SS letter saying how much they will take out in 2026? Here is my letter. 2026 is based on your 2024 tax return. It says these IRMAA are effective for 2026 only. If you file MFS separately the IRMAA may be a lot higher for each person when they figure it for 2027.