The IRMAA Avoidance Checklist — stay below the Medicare cliffs

What you'll get

A printable 5-step framework covering the actual planning math for staying below IRMAA — the rule, the brackets, and the moves your CPA isn't running because they're filing your return, not optimizing your Medicare.

1. Step 1 — Understand the 2-year lookback (most retirees don't)The income that determines your 2026 Medicare premium was earned in 2024. Most people don't connect the timing.
2. Step 2 — Map the 2026 IRMAA bracket cliffsThe single and joint thresholds, the surcharge amount at each cliff, and the math on what crossing one actually costs per year.
3. Step 3 — Calculate your bracket headroomThe math: how much more income you can take in THIS year before triggering an IRMAA surcharge TWO years from now.
4. Step 4 — Plan your taxable eventsRoth conversions, capital gains harvests, and large IRA withdrawals — when to do them and when to wait.
5. Step 5 — Use life-changing-event forms (when they apply)Form SSA-44 can reverse an IRMAA surcharge if your income drops due to retirement, death of a spouse, or other qualifying events.