Capital gains planning
Capital gains IRMAA calculator
Capital gains can raise modified adjusted gross income. This page helps you test whether a planned sale could create a Medicare premium cliff.
Open main calculatorBefore you decide
- Estimate the taxable gain after basis and exclusions.
- Include other income already expected for the tax year.
- Check whether harvesting gains over multiple years reduces IRMAA exposure.
Test a capital gain against 2026 IRMAA
Taxable gain
$40,000
Projected MAGI
$143,000
Annual IRMAA increase
$2,884.80
Current tier
Standard premium
Projected tier
Tier 2 IRMAA
This gain crosses a 2026 IRMAA threshold and raises estimated annual IRMAA by $2,884.80.
Where people get surprised
Gross sale price is not the gain
Use the taxable gain after basis, selling costs, and any available exclusion or loss offset.
One-time income still matters
IRMAA can be triggered by one-time income events such as selling investments, a rental, or a second home.
Appeal may be limited
A capital gain alone is not always a life-changing event. Keep documentation and confirm before assuming relief.
Official sources
- CMS 2026 Medicare Parts A & B premiums and deductibles for Medicare Part B premium and IRMAA amounts.
- SSA Form SSA-44 for IRMAA life-changing event reconsideration.
- IRS Social Security income guidance for taxable Social Security benefit rules.