2027 IRMAA Brackets and Part B Premium
By Hans Goldstein, founder, Retirement Literacy Foundation. Education only; nothing is sold.
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2027 IRMAA brackets Projected
Your 2027 Part B and Part D premiums are set by the modified adjusted gross income (MAGI) on your 2025 federal tax return. MAGI for IRMAA is your adjusted gross income plus tax-exempt interest. Amounts are per person, per month.
| 2025 MAGI, single | 2025 MAGI, married filing jointly | Part B per month | Part D surcharge per month |
|---|---|---|---|
| $112,000 or less | $224,000 or less | $209.50 | $0.00 |
| Above $112,000 | Above $224,000 | about $293.30 | about $15.40 |
| Above about $141,000 to $142,000 | Above about $282,000 to $284,000 | about $419.00 | about $39.70 |
| Above about $176,000 to $177,000 | Above about $352,000 to $354,000 | about $544.70 | about $64.00 |
| Above about $211,000 to $212,000 | Above about $422,000 to $424,000 | about $670.40 | about $88.30 |
| $500,000 or more | $750,000 or more | about $712.30 | about $96.40 |
How we project these: the IRMAA thresholds rise with the CPI-U for the 12 months ending in August. Eleven of those months are published (October 2025 data was never released), so the first line rounds to $112,000 single and $224,000 joint, and the middle lines land within the ranges shown. The top lines ($500,000 single, $750,000 joint) are fixed by law until 2028. Part B column: the Trustees Report estimate of $209.50 times the multiples set in law (1.4, 2.0, 2.6, 3.2 and 3.4), so it moves with the final premium. Part D column: computed from the official 2027 Part D base premium of $41.33 with the formula that reproduces the 2026 table exactly.
Married, filing separately (and you lived with your spouse during the year): Projected income at or below $112,000 pays the standard premium; above $112,000 up to about $388,000 pays the second-highest bracket; about $388,000 or more pays the top bracket. In 2026 the lines were $109,000 and $391,000.
2027 Part B premium and deductibles
| Item | 2026 (official) | 2027 | Status |
|---|---|---|---|
| Part B standard premium, per month | $202.90 | $209.50 | Projected |
| Part B annual deductible | $283 | $292 | Projected |
| Part A hospital deductible, per benefit period | $1,736 | $1,788 | Projected |
| Part D base beneficiary premium (used to set the Part D surcharge) | $38.99 | $41.33 | Official |
| Part D out-of-pocket cap for covered drugs | $2,100 | $2,400 | Official |
| Part D maximum deductible | $615 | $700 | Official |
Part B and Part A: 2026 Medicare Trustees Report (June 9, 2026) estimates; some outside forecasters expect the final premium to land higher. Part D: CMS CY 2027 rate announcement (April 2026) and Part D bid release (July 2026).
What one dollar over a line costs in 2027
IRMAA brackets are cliffs, not phase-ins. If your MAGI is one dollar over a threshold, you pay the full higher premium for all 12 months. On a joint return both spouses pay it, so the cost doubles. The figures below are the extra Part B plus Part D cost per year Projected.
| Crossing this line by $1 | Extra cost per person, per year | Married couple, per year |
|---|---|---|
| The first line ($112,000 single / $224,000 joint) | $1,190 | $2,381 |
| The second line (about $141,000 to $142,000 single / about $282,000 to $284,000 joint) | $1,800 | $3,600 |
| The third line (about $176,000 to $177,000 single / about $352,000 to $354,000 joint) | $1,800 | $3,600 |
| The fourth line (about $211,000 to $212,000 single / about $422,000 to $424,000 joint) | $1,800 | $3,600 |
| The top line ($500,000 single / $750,000 joint) | $600 | $1,200 |
Added up, a person in the top bracket pays about $7,190 a year more than someone at the standard premium, and a couple about $14,381. In 2026 the same gap was $6,936 per person.
2026 IRMAA brackets for comparison Official
These are the brackets in effect now, set by your 2024 MAGI (CMS fact sheet, November 14, 2025).
| 2024 MAGI, single | 2024 MAGI, joint | Part B per month | Part D surcharge per month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
How the two-year lookback works
Medicare does not look at what you earn this year. Social Security takes the modified adjusted gross income from the most recent tax return the IRS has on file, which is usually from two years earlier, and uses it to set your premiums for the whole calendar year.
| Income earned in | Reported on | Sets your premiums for |
|---|---|---|
| 2024 | 2024 return, filed in 2025 | 2026 |
| 2025 | 2025 return, filed in 2026 | 2027 |
| 2026 | 2026 return, filed in 2027 | 2028 |
| 2027 | 2027 return, filed in 2028 | 2029 |
Two things follow from this. First, your 2027 premium is already decided by what happened in 2025, so there is nothing left to do about 2027 except check that the income figure is right and appeal if your situation changed. Second, December 31, 2026 is the last day to change the income that sets your 2028 premiums. A Roth conversion, a large IRA withdrawal, a home or business sale, or a year-end mutual fund distribution in 2026 all show up two years later. If you file late or amend a return, Social Security may use an older year until the newer one reaches it, and you can ask it to update.
Because the lookback reaches back two years, people who sign up for Medicare at 65 are often billed on income from age 63, when they may still have been working full time. That is the most common reason to file an appeal.
Not sure which bracket your 2025 income lands in? Take the free 60-second IRMAA 2027 check (four one-tap questions), or enter your own numbers in the IRMAA calculator.
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What counts toward IRMAA income
IRMAA uses your adjusted gross income (line 11 of Form 1040) plus any tax-exempt interest (line 2a). In practice:
- Counts: wages, pensions, traditional IRA and 401(k) withdrawals, required minimum distributions, Roth conversions, interest, dividends, capital gains (including mutual fund distributions you did not sell), rental income, the taxable part of Social Security, and municipal bond interest.
- Does not count: qualified Roth IRA withdrawals, qualified charitable distributions made directly from an IRA, the return of your own cost basis when you sell something, loans, gifts and inheritances you receive, and health savings account withdrawals used for medical costs.
Because the brackets are cliffs, the planning that helps most is usually about timing: spreading a conversion or a sale across two tax years, taking a large gain in a year you are not near a line, or giving to charity through a QCD instead of a taxable withdrawal. The how to avoid IRMAA guide walks through each one, and the IRMAA calculator shows which bracket your own numbers land in.
If your income dropped: the SSA-44 appeal
If your income fell because of a life-changing event, you can ask Social Security to use a more recent year, or your estimate of the current year, instead of the two-year-old return. You do this with Form SSA-44. The qualifying events are:
- You stopped working or cut back your hours (retirement counts).
- Marriage, divorce or annulment.
- Death of your spouse.
- Loss of income-producing property through a disaster or something outside your control.
- Loss or reduction of a pension.
- Receipt of an employer settlement payment because your employer closed or went bankrupt.
A home sale, a large Roth conversion or a one-time capital gain is not a life-changing event, so a high income year caused by one of those cannot be appealed this way. To file, complete the form, attach proof of the event (for example a letter from your employer showing your last day) and proof of the lower income (a tax return, or your estimate with supporting documents), and send it to your local Social Security office or bring it to an appointment. If Social Security used the wrong tax return, or you filed an amended return, you can request a new initial determination for those reasons too. Our IRMAA appeal guide covers the steps in detail.
Key dates for 2027 Medicare costs
- October 15 to December 7, 2026: Medicare open enrollment. Compare drug plans; the Part D premium stabilization program ends after 2026, so stand-alone drug plan premiums can change more than usual.
- Mid-November 2026: CMS publishes the official 2027 Part B premium, deductibles and IRMAA table.
- Late 2026: Social Security mails IRMAA notices to people whose 2025 income puts them in a surcharge bracket. The notice explains how to appeal.
- December 31, 2026: last day to make income moves that count for 2026, the year that sets 2028 premiums.
- January 1, 2027: new premiums take effect, usually deducted from the January Social Security payment.
Sources
- CMS, 2026 Medicare Parts A and B premiums and deductibles (official 2026 table, November 14, 2025)
- CMS Office of the Actuary, 2026 Medicare Trustees Report (2027 Part B premium and deductible estimates, Tables V.E1 and V.E2)
- CMS, Medicare Part D 2027 national average bid and base beneficiary premium (July 2026)
- CMS, CY 2027 Rate Announcement (Part D out-of-pocket cap and deductible)
- Bureau of Labor Statistics, Consumer Price Index (CPI-U, used to index the IRMAA thresholds)
- Social Security Administration, Form SSA-44, Medicare Income-Related Monthly Adjustment Amount: Life-Changing Event
- Social Security Administration, Premiums: rules for higher-income beneficiaries
Checked October 4, 2026. 2027 thresholds and Part B amounts are projections until CMS publishes them; Part D base premium, cap and deductible are official.
Get the official 2027 IRMAA brackets the day CMS announces them
CMS usually publishes the 2027 Part B premium and IRMAA table in mid-November. We send one short email that day with the official lines and what one dollar over each one costs. Add your mobile if you also want a text.
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Frequently asked questions
What are the 2027 IRMAA brackets?
For 2027, IRMAA is projected to start above $112,000 of 2025 MAGI for single filers and $224,000 for married couples filing jointly. The next lines are about $141,000 to $142,000, about $176,000 to $177,000, about $211,000 to $212,000 and $500,000 (single), or about $282,000 to $284,000, about $352,000 to $354,000, about $422,000 to $424,000 and $750,000 (joint). CMS publishes the official table in mid-November 2026.
What is the 2027 Part B premium?
The standard 2027 Part B premium is $209.50 a month under the 2026 Medicare Trustees Report estimate, up from $202.90 in 2026. The Part B deductible is $292 (projected). Some outside forecasters expect the final number to come in higher. CMS usually announces it in mid-November.
Which year's income sets my 2027 IRMAA?
Your 2025 tax return. Medicare uses the modified adjusted gross income from two years earlier, so 2025 income sets 2027 premiums and 2026 income sets 2028 premiums. The last day to change 2026 income, and with it your 2028 premiums, is December 31, 2026.
What happens if my income is $1 over an IRMAA bracket?
You pay the full higher premium for the whole year. In 2027, going $1 over the first line costs about $1,190 per person, or $2,381 for a married couple, in extra Part B and Part D premiums (projected).
Can I appeal IRMAA if my income dropped?
Yes, if the drop came from a life-changing event such as retirement or reduced work, the death of a spouse, marriage, divorce, or the loss of a pension or income-producing property. You file Form SSA-44 with Social Security and include proof of the event and your lower income. If the tax data Social Security used is wrong, or you filed an amended return, you can ask for a new decision as well.
When will CMS announce the official 2027 IRMAA brackets?
CMS usually releases the next year's Part B premium, deductibles and IRMAA table in mid-November, ahead of January 1. Medicare open enrollment runs October 15 to December 7, 2026, so the projected figures here are what to plan around until then.
Is there an IRMAA surcharge on Part D?
Yes. It is added to whatever your drug plan charges, even a $0 plan. In 2027 it runs from about $15.40 to $96.40 a month per person, depending on your bracket. The 2027 Part D base premium it is based on is official at $41.33.
Want to run these numbers for your own situation?
The Retirement Literacy Foundation runs free retirement classes across Southern California on Social Security timing, taxes in retirement, and how to turn savings into income. No products are sold at our classes.
The Retirement Literacy Foundation is a 501(c)(3) non-profit. This guide is general financial education, not individualized investment, tax, or insurance advice. Figures are illustrative and change with income thresholds and your personal situation. Consider speaking with a licensed professional before making decisions.
Hans Goldstein
Founder & Executive Director · Retirement Literacy Foundation, a 501(c)(3) non-profit
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