Determining Your MAGI for IRMAA 2026 Your Modified Adjusted Gross Income (MAGI) determines your IRMAA bracket and is calculated based on your adjusted gross income (AGI) plus tax-exempt interest. This includes earnings from wages, self-employment, rental income, dividends, and capital gains. If your MAGI exceeds a threshold by even one dollar, you could be pushed into a higher IRMAA... https://www.federalpensionadvisors.com/post/2025-irmaa-brackets