Capital Gains IRMAA Calculator 2026
Selling stocks, funds, or rental property? See how capital gains push your MAGI and whether you'll cross into a higher IRMAA bracket two years later.
2-year lookback: Capital gains in 2024 affect your 2026 Medicare premiums. If you're planning a large sale, check your IRMAA impact before the end of the tax year.
How this works: Medicare uses your income from 2 years ago to set your 2026 premiums. A capital gain or home sale in 2024 adds to your 2024 MAGI, which determines your 2026 IRMAA surcharge. This calculator models that impact.
Capital Gains & IRMAA — Frequently Asked Questions
- Yes. Capital gains — from selling stocks, mutual funds, rental property, or other investments — are included in your Modified Adjusted Gross Income (MAGI). A large capital gain in one year can push your MAGI above an IRMAA threshold, raising your Medicare premiums two years later.
- Capital gains count toward your MAGI, which Medicare uses to set your IRMAA surcharge (with a 2-year lookback). If your gains push your MAGI above an IRMAA bracket threshold, you'll pay a higher Part B and Part D premium two years later. For example, a large gain in 2024 affects 2026 Medicare premiums.
- Both long-term and short-term capital gains are included in MAGI for IRMAA purposes. However, the type of gain affects your income tax rate — short-term gains are taxed as ordinary income, while long-term gains enjoy preferential rates. For IRMAA, both count the same way.
- For installment sales (like certain real estate or business sales), you may be able to receive payments — and recognize gains — over multiple years, which can help keep your MAGI below IRMAA thresholds each year. Consult a tax professional to determine if this strategy fits your situation.
- In 2026, single filers with MAGI above $109,000 pay IRMAA surcharges. Married filing jointly filers pay IRMAA above $218,000. Capital gains that push your combined income above these thresholds will result in higher Medicare premiums. The calculator shows exactly which bracket you'll land in.