IRMAA is an income-related adjustment added to Medicare Part B and Part D costs. These 2027 IRMAA brackets help you connect an income range with the Medicare year it affects. The projected income boundaries are estimates, not official CMS figures. The 2027 surcharge amounts remain not yet released in our data. Use the calculator and comparison tables as planning tools, then check your Social Security determination before making a payment or changing a financial plan.

Which year’s income counts: 2025 MAGI

For Medicare in 2027, Social Security generally looks at your 2025 federal tax return. This 2-year lookback means your present income and the income used for your Medicare premium may differ. A retirement account distribution, capital gain, or Roth conversion on that return can affect the result even if it does not recur.

For IRMAA, modified adjusted gross income, or MAGI, means adjusted gross income plus tax-exempt interest. It is not your taxable income after the standard or itemized deduction. Start with the return itself and include tax-exempt interest, rather than relying on the amount deposited into a checking account. Our IRMAA calculator lets you test the combined amount and filing status.

Read the estimated and official columns separately

The estimated first boundary is $112,000 for an individual return and $224,000 for a joint return. For comparison, the official 2026 boundaries begin at $109,000 and $218,000. A projected boundary does not establish a confirmed 2027 Medicare bill. The tables keep the years and their source statuses separate.

Married people filing separately need particular care. If you lived with your spouse at any time during the income year, use the separate-filer schedule. If you lived apart for the entire year, use the single schedule. The separate-filer table has different income bands; simply dividing a joint threshold does not reproduce it. For costs apart from the income adjustment, see the Part B premium and deductible guide.

IRMAA is a cliff

Crossing an income boundary places you in the next applicable tier. The adjustment applies to that tier as a whole, rather than only to the income above the boundary. This differs from the way marginal income tax brackets work. Check the table’s inclusive and exclusive boundary labels, especially near the highest income bands.

The calculator reports your tier and distance from a boundary. That distance is an arithmetic comparison, not a recommended withdrawal amount. Uncertain investment income, tax-exempt interest, and changes to a return can alter MAGI. Consider the wider tax and spending consequences before arranging a transaction around a projected Medicare threshold.

How to ask SSA to lower IRMAA: Form SSA-44

A qualifying life-changing event may let Social Security use more recent income. Examples include work stoppage or reduction, marriage, divorce, death of a spouse, and loss of pension income. The SSA explanation of lower IRMAA describes the process, and Form SSA-44 explains the evidence and income estimate to supply.

Keep the determination notice, supporting documents, and a copy of your request. A lower current income alone does not establish that every decrease qualifies under the life-changing-event process. If the tax information was wrong, or you disagree for another reason, follow the review instructions in the notice or contact SSA about the appropriate route.

When will CMS publish the 2027 figures?

CMS publishes annual Medicare premium and deductible information. The 2027 CMS fact sheet has not been verified in this site’s current data, so we do not promise a release date. The sources and update log distinguishes the Trustees premium projection, third-party threshold projections, and confirmed 2026 reference amounts. A publication from one source does not make every remaining estimate official.

Frequently asked questions

Are the 2027 IRMAA brackets official?

No. The 2027 income boundaries shown here are projections. The 2027 Part B and Part D surcharge amounts have not been released in our data. Official 2026 amounts appear only as a reference, with their own year labels.

Which tax return determines 2027 IRMAA?

SSA generally uses the 2025 return under its normal lookback. A qualifying life-changing event or corrected tax information can change which income information SSA uses. Your determination notice identifies the information applied to your case.

Does tax-exempt interest count?

Yes. IRMAA MAGI adds tax-exempt interest to adjusted gross income. An investment can therefore have an effect on Medicare premiums even when its interest is excluded from federal taxable income.

Does each spouse pay IRMAA?

IRMAA is assessed for each person enrolled in the relevant Medicare coverage. A joint tax return supplies the household income used to identify the tier; it does not turn the adjustment into a single household premium.

Is Part D IRMAA included in my drug plan premium?

Part D IRMAA is an additional income-related charge, separate from the premium charged by your prescription drug plan. Include both when reviewing drug coverage costs. A Part B total does not include your Part D plan premium.

Can retirement reduce my adjustment?

Work stoppage or reduction can qualify for a new determination when it lowers income. Submit the evidence SSA requests and an appropriate income estimate. The change requires SSA review; this calculator cannot approve or submit it.

Will the COLA cover my Medicare increase?

That depends on your benefit and Medicare deductions. Compare your own gross benefit increase with the premium change using the Social Security COLA calculator. A national average does not establish your net deposit.

Sources

See every figure, status and verification date

Last updated: · Prepared by the MedicareBrackets editorial team.

Educational, not financial advice. Estimates are not official. Confirm your own benefit, Medicare or tax determination with the responsible agency.