IRMAA Brackets 2027 2028: Calculator, Income Limits & Medicare Surcharges
Medicare premiums can be higher for beneficiaries with higher incomes.
The income-related adjustment applies to Medicare Part B and Part D premiums and is based on modified adjusted gross income reported to the IRS.
Medicare reviews this income information each year when determining whether an adjustment applies.
Medicare IRMAA Calculator
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2027 IRMAA Brackets by Filing Status
The IRS filing status determines the MAGI thresholds for IRMAA.
For 2027, the projected thresholds are roughly double the 2026 figures for joint filers.
All figures here are MAGI from 2025. Above each threshold range, fixed monthly surcharges are added to Part B and Part D premiums.
| Filing Status / MAGI (2025) | Part B IRMAA Surcharge | Part D IRMAA Surcharge |
|---|---|---|
| Single / HOH / QW ≤ $112,000 | $0 | $0 |
| Married Filing Jointly ≤ $224,000 | $0 | $0 |
| Single: $112,001–$142,000 | $87.40 | $15.40 |
| MFJ: $224,001–$284,000 | $87.40 | $15.40 |
| Single: $142,001–$177,000 | $218.60 | $39.70 |
| MFJ: $284,001–$354,000 | $218.60 | $39.70 |
| Single: $177,001–$212,000 | $349.80 | $64.00 |
| MFJ: $354,001–$424,000 | $349.80 | $64.00 |
| Single: $212,001–$499,999 | $480.90 | $88.30 |
| MFJ: $424,001–$749,999 | $480.90 | $88.30 |
| Single ≥ $500,000 | $524.60 | $96.40 |
| MFJ ≥ $750,000 | $524.60 | $96.40 |
Table: Projected 2027 IRMAA income brackets and surcharges by filing status. The final official brackets will be announced by CMS in Nov 2026, but these projections follow the statutory indexing rules.
Data
Medicare Part B IRMAA Premiums
2017–2026 · Monthly premium by income bracket (MAGI) — tap or hover a bar for details
2027 Part B & D Premiums and IRMAA Sums
CMS has not confirmed 2027 premiums yet, but the 2026 Trustees Report projects the standard Part B premium at $209.50 compared to $202.90 in 2026.
The 2027 Part D base is official: $41.33.
| Item | Single — Tier 3 | Married Filing Jointly — Tier 4 |
|---|---|---|
| 2025 MAGI | ~$180,000 | ~$450,000 |
| Standard Part B premium* | $209.50 | $209.50 |
| Part B IRMAA surcharge | +$218.60 | +$480.90 |
| Part B premium / month | $428.10 | $690.40 |
| Assumed Part D plan premium | $41.33 | $41.33 |
| Part D IRMAA surcharge | +$39.70 | +$88.30 |
| Part D premium / month | $81.03 | $129.63 |
| Combined Medicare cost / month | $509.13 | $820.03 |
| Combined Medicare cost / year | $6,109.56 | $9,840.36 |
These examples illustrate how IRMAA inflates the base premiums. (If plan premiums differ from base, use that plan amount + the IRMAA surcharge.) The formula in general is:
- Part B premium = Standard premium + IRMAA surcharge.
- Part D premium = Your plan premium + IRMAA surcharge.
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How IRMAA Is Calculated
Step 1: Determine MAGI
Using your latest tax return, compute MAGI = AGI + tax-exempt interest.
This includes IRA/401(k) withdrawals, pensions, Social Security (taxable portion), capital gains, etc., plus municipal bond interest.
Step 2: Identify Filing Status and Bracket.
Check which MAGI bracket your status falls into.
Joint filers use the MFJ thresholds; others use the Single thresholds; married filing separately uses the MFS thresholds.
Step 3: Find the IRMAA Tier & Surcharges
Each bracket corresponds to a Tier (0 for base, 1–5).
Step 4: Compute Premiums
- Part B: Add the Part B surcharge to the standard premium.
- Part D: Add the Part D surcharge to your plan’s basic premium.
Example Calculations:
| Your MAGI | Single | Married Filing Jointly | Part B / Month | Part D IRMAA / Month |
|---|---|---|---|---|
| $109,000 or less | ≤ $109K | ≤ $218K | $202.90 | $0 |
| $109K–$137K | $109K–$137K | $218K–$274K | $284.10 | $14.50 |
| $137K–$171K | $137K–$171K | $274K–$342K | $405.80 | $37.50 |
| $171K–$205K | $171K–$205K | $342K–$410K | $527.50 | $60.40 |
| $205K–$500K | $205K–$500K | $410K–$750K | $649.20 | $83.30 |
| $500K+ | $500K+ | $750K+ | $689.90 | $91.00 |
How to Avoid or Reduce IRMAA
IRMAA uses income from two years prior, so planning involves managing taxable income in those years.
- Use Tax-Free Sources: Withdraw from Roth IRAs/401(k)s and reimburse HSA qualified medical expenses first. Roth/HSA withdrawals do not increase MAGI, since they are tax-free.
- Strategic Roth Conversions: Convert pre-tax retirement funds to Roth IRAs during low-income years. Each conversion is taxable in the year it is done but does not add to MAGI later.
- Maximize Pre-Tax Contributions: If still working, contribute the maximum to Traditional 401(k), 403(b), and HSA accounts. These contributions reduce AGI immediately, lowering MAGI two years later.
- Qualified Charitable Distributions (QCDs): If you are aged 70½+, you can transfer up to $111k for single or $222k for married per year from an IRA directly to charity. QCDs satisfy RMDs without counting as taxable income, thus shrinking MAGI.
- Manage Capital Gains: Large taxable gains spike MAGI.
- Lump vs. Spread Income: If a high one-time income is unavoidable, it may be optimal to lump it into one year.
- Filing Status: Married couples filing jointly have much higher thresholds.
In all cases, weigh the trade-offs:
Lower MAGI may mean paying taxes now, missing RMDs, or delaying Social Security (which itself taxes 85%).
For instance, delaying Social Security can keep MAGI low for years, creating a “tax-free buffer” early. A planner should compare IRMAA savings against taxes or lost growth on these strategies.
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See Which States Save You MoneyWhat If Your Income Has Dropped?
If your income drops significantly due to a qualifying event, you can ask SSA to recalculate your IRMAA using current income.
Qualifying life-changing events include:
- Marriage
- Divorce
- Death of a spouse
- Retirement/work stoppage
- Loss of income-producing property (disaster, theft)
- Loss of pension or an employer settlement/closure
How to Apply for Form SSA-44
You can submit it online via your SSA account, in person, by mail, or by fax.
Check any life-changing event and fill in the date(s) that the events occurred (mm/yyyy)
If you have had or anticipate having a life-changing event, you can report to us an income reduction that has already occurred or an income reduction that you anticipate occurring this or next year. Use Step 2 to report reductions that have already occurred, and Step 3 to report reductions you are anticipating occurring. Additional instructions available on page 6).
If your income has already been reduced by the life-changing event (see instructions on page 6), the amount of your adjusted gross income (AGI, as used on line 11 of IRS form 1040) and tax-exempt interest income (as used on line 2a of IRS form 1040), and your tax filing status.
| Tax Year | Adjusted Gross Income | Tax-Exempt Interest |
|---|---|---|
| 20 25 | $ 58,400 . 00 | $ 1,250 . 00 |
Will your modified adjusted gross income be lower next year than the year in STEP 2?
| Tax Year | Estimated Adjusted Gross Income | Estimated Tax-Exempt Interest |
|---|---|---|
| 20 26 | $ 41,200 . 00 | $ 900 . 00 |
Provide evidence of your modified adjusted gross income (MAGI) and your life-changing event. You can either:
- Attach the required evidence and we will mail your original documents or certified copies back to you;
- Show your original documents or certified copies of evidence of your life-changing event and modified adjusted gross income to an SSA employee.
Note: You must sign in Step 5 and attach all required evidence. Make sure that you provide your current address and a phone number so that we can contact you if we have any questions about your request.
PLEASE READ THE FOLLOWING INFORMATION CAREFULLY BEFORE SIGNING THIS FORM.
I understand that the Social Security Administration (SSA) will check my statements with records from the Internal Revenue Service to make sure the determination is correct.
I declare under penalty of perjury that I have examined the information on this form and it is true and correct to the best of my knowledge.
I understand that signing this form does not constitute a request for SSA to use more recent tax year information unless it is accompanied by:
- Evidence that I have had the life-changing event indicated on this form;
- A copy of my Federal tax return; or
- Other evidence of the more recent tax year's modified adjusted gross income
| Signature Jane R. Doe |
Phone Number (512) 555-0134 |
| Mailing Address 218 Willow Creek Lane |
Apartment Number |
| City Round Rock |
State
TX ZIP Code
78664 |
- Complete Form SSA-44.
- Report the life-changing event and date.
- Provide your reduced or estimated income.
- Gather documents supporting the event and income reduction.
- Submit the form and supporting documents to Social Security.
- Wait for Social Security to issue a new IRMAA determination.
For example: a retirement letter or final pay stub, a divorce decree, a death certificate, insurance/police reports for property loss, or settlement docs.
Also include evidence of old vs new income. You can use your most recent tax return vs current pay stubs or estimates.
Medicare IRMAA FAQ
If SSA used incorrect income information, you can request reconsideration by filing Form SSA-561 online or by mail. If your income has legitimately decreased because of a qualifying life event, you can instead file Form SSA-44.
No, an IRMAA adjustment generally applies only to the current year or the date of the qualifying life event, not to earlier years.
Yes, taxable capital gains count toward MAGI and can trigger an IRMAA surcharge if they push your income into a higher tier.
Yes, required minimum distributions from IRAs and 401(k)s are taxable income and count toward the MAGI used to calculate IRMAA.
After divorce, you generally file as single, so the lower single-filer thresholds apply. If your income has fallen because of the divorce, you may be able to request an IRMAA reduction using Form SSA-44.
After your spouse dies, you generally move to single or qualifying widow(er) filing status, which has lower IRMAA thresholds than married filing jointly. You may be able to use Form SSA-44 if your income has decreased.
If you are married, file separately, and lived with your spouse during the year, IRMAA generally applies at a much lower income threshold. Income above that threshold can result in the highest IRMAA surcharges.
The 2027 IRMAA brackets are typically finalized in November 2026 along with the annual Part B premium announcement. Until then, projected figures can be used for planning.
You may still request an IRMAA reduction if you can document a significant, permanent income decrease, but SSA evaluates these requests on a case-by-case basis.
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