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Guides about IRMAA, Form SSA 44, and asking Social Security to use newer income after a life event.
October 4, 2026
How to Calculate MAGI for IRMAA
For most retirees, IRMAA MAGI is two numbers from the federal tax return added together. Those are adjusted gross income (Form 1040, line 11, or line 11a on a 2025 return) and tax-exempt interest (line 2a).