CliffEdge Calculator

Enter your income details to see exactly how much MAGI headroom you have before each tax cliff.

Filing & Demographics

Filing Status

Social Security

Retirement Income

Investment Income

Other

IRMAA Lookback

Prior-year MAGI determines Medicare Part B premiums 2 years later.

Roth Conversion Amount
$20,000
Exact amount
$0$500,000
Maximum safe conversion: $14,450
Limited by: LTCG Stacking

Federal tax cliffs only. State income taxes are not modeled. Residents of California, New York, New Jersey, and other high-tax states should account for state taxes separately.

Calculated MAGI
ACA MAGI
$63,000
AGI: $63,000 + Non-taxable Social Security: $0 (SS total $0 minus taxable $0) + Tax-exempt muni bond interest: $0 = ACA MAGI: $63,000 Source: IRS Form 8962 instructions, MAGI definition for Premium Tax Credit. ACA MAGI includes non-taxable Social Security. IRMAA MAGI does not.
IRMAA MAGI
$63,000
AGI: $63,000 + Tax-exempt muni bond interest: $0 = IRMAA MAGI: $63,000 Non-taxable Social Security ($0) is NOT added back. This differs from ACA MAGI. Source: SSA POMS HI 01101.010
Cliff Headroom
01ACA Subsidy Cliff
TRIGGERED
Over threshold · $0 past $62,600
02IRMAA Medicare SurchargeNot applicable
03Net Investment Income Tax
Headroom$137,000
threshold $200,000 · cost if triggered $494/yr
04OBBBA Senior DeductionNot applicable
05tax-torpedoNot applicable
06LTCG Stacking
Headroom$14,450
threshold $48,350 · cost if triggered $1,950/yr
06Widow PenaltyNot applicable (single filer)
IRMAA Lookback

IRMAA premiums apply at age 65. This tracker will activate when primary age is 65 or older.

About the Data
IRMAA Brackets
verified 2025-11-14view source ↗
ACA FPL Thresholds
verified 2026-06-05view source ↗
Medicaid FPL Thresholds
verified 2026-06-08view source ↗
Standard Deductions
verified 2026-06-08view source ↗
Income Tax Brackets
verified 2026-06-08view source ↗
NIIT Thresholds
verified 2026-01-01view source ↗
OBBBA Senior Deduction
verified 2026-06-05view source ↗

Tax tables are updated annually. IRMAA brackets are published each November by CMS. FPL guidelines are published each January by HHS.