2027 IRMAA brackets are expected to rise from the confirmed 2026 income thresholds, with current projections placing the first threshold at about $112,000 for single filers and $224,000 for married couples filing jointly. Your 2027 Medicare income adjustment will generally use your 2025 modified adjusted gross income, following Medicare’s two-year lookback rule.
Quick Answer: What are the 2027 IRMAA brackets?
Current projections put the first 2027 IRMAA threshold at about $112,000 for single filers and $224,000 for married couples filing jointly. Medicare generally uses tax information from two years earlier, so 2025 MAGI is normally used for 2027 premiums. CMS has not yet published the official 2027 Part B premium and complete IRMAA schedule.
The 2026 confirmed thresholds are $109,000 for individual filers and $218,000 for joint filers, with a standard Part B premium of $202.90 per month. The 2027 figures below are planning estimates and should be replaced with the official CMS and SSA numbers when published.
Projected 2027 IRMAA Brackets at a Glance
The projected 2027 IRMAA brackets below use current inflation-based projections for the first four tiers. The exact middle thresholds may differ by about $1,000 when CMS and SSA publish the final schedule. The highest thresholds of $500,000 for single filers and $750,000 for married couples filing jointly remain fixed by statute through 2027.
|
Tier |
Single MAGI | Married Filing Jointly MAGI | Projected Part B / Part D Surcharge |
|
Standard |
$112,000 or less | $224,000 or less |
No IRMAA surcharge |
|
Tier 1 |
142,000 estimated | 284,000 estimated |
$83.70 + Part D $15.40 |
|
Tier 2 |
177,000 estimated | 354,000 estimated | $209.40 + Part D $39.70 |
|
Tier 3 |
212,000 estimated | 424,000 estimated |
$335.10 + Part D $64.00 |
| Tier 4 | 499,999 estimated | 749,999 estimated |
$460.70 + Part D $88.30 |
| Tier 5 | $500,000+ | $750,000+ |
$502.60 + Part D $96.40 |
The surcharge amounts in this table are projections, not CMS-confirmed 2027 amounts. Current published projections use the estimated 2027 Part B premium and the statutory IRMAA percentage structure.
Note: Married filing separately follows a separate and much narrower schedule, discussed below.
The 2027 income thresholds are based on the tax year generally used for the two-year lookback. Therefore, these projected thresholds would normally be applied to 2025 MAGI when determining 2027 Medicare premiums.
2027 IRMAA Brackets Married Filing Jointly
The 2027 IRMAA brackets married filing jointly are projected to be approximately double the corresponding single-filer thresholds. This follows the long-standing structure in which the joint thresholds are twice the applicable individual thresholds.
|
Projected Tier |
Joint MAGI |
|
Standard |
$224,000 or less |
|
Tier 1 |
284,000 |
|
Tier 2 |
354,000 |
| Tier 3 |
424,000 |
|
Tier 4 |
749,999 |
| Tier 5 |
$750,000+ |
These are projected figures rather than final CMS or SSA thresholds. The $750,000 top threshold is fixed through 2027 under current law.
The IRMAA brackets for 2027 apply to each Medicare beneficiary. If both spouses are enrolled in Medicare and the household income places them above an applicable threshold, each enrolled spouse generally pays the applicable Part B and Part D income-related adjustment amount. It is not one household surcharge divided between the two spouses.
2027 IRMAA Brackets Single
The 2027 IRMAA brackets single estimates start at approximately $112,000 of MAGI. For people close to an income threshold, the distance between current income and the next line can be more useful than simply looking at annual income.
For example, suppose a single filer has $138,000 of 2025 MAGI. Under a projection placing the next threshold at $140,000 or $142,000, that person would be roughly $2,000 to $4,000 below the next line. A relatively small additional income event could therefore change the applicable IRMAA tier.
This is why reviewing the exact distance between your MAGI and each threshold matters. The 2026 confirmed schedule provides a useful reference: the first single-filer threshold is $109,000, followed by $137,000, $171,000, $205,000 and $500,000.
For planning purposes, 2027 IRMAA brackets should be treated as a range until CMS and SSA release the official schedule.
2027 IRMAA Married Filing Separately: The Harshest Table
The 2027 IRMAA married filing separately schedule is different from the standard single and joint tables. If a married beneficiary files a separate return and lived with the spouse at any time during the relevant tax year, the middle IRMAA tiers generally do not apply.
| Projected MAGI | Projected Treatment |
| $112,000 or less | Standard premium |
| $112,001–about $386,000 | Highest regular IRMAA surcharge |
| About $386,000+ | Top IRMAA surcharge |
Current published projections place the upper threshold around $386,000, although other projections have placed it at slightly different levels. This figure is therefore not an official SSA or CMS number and should be treated as an estimate until the final schedule is released.
Important: Married filing separately is the least predictable filing-status table for planning purposes. If you lived with your spouse during the relevant tax year, do not assume the normal single-filer middle tiers will apply.
For comparison, the confirmed 2026 MFS schedule has a standard threshold of $109,000, a $391,000 upper threshold, and no intermediate tiers when the beneficiary lived with the spouse during the year.
If you and your spouse lived apart for the entire year, different rules can apply. SSA has a specific process for reporting a change in living arrangement when married filing separately.
What the 2027 Surcharges Will Cost in Part B and Part D
The surcharge amounts associated with the IRMAA brackets 2027 are not yet official because CMS has not published the final 2027 Part B premium and IRMAA schedule. The confirmed 2026 standard Part B premium is $202.90 per month.
The 2026 Medicare Trustees Report projects a 2027 standard Part B premium of $209.50 per month. An earlier projection of $218.60 has also appeared in retirement and Medicare planning sources, but it should not be presented as the current official CMS figure. The $209.50 amount is the current Trustees’ projection, not a finalized CMS premium.
| Projected Tier | Part B IRMAA Surcharge | Part D IRMAA Surcharge | Approx. Annual Combined Surcharge |
| Standard | $0 | $0 | $0 |
| Tier 1 | $83.70 | $15.40 | $1,188.00 |
| Tier 2 | $209.40 | $39.70 | $2,989.20 |
| Tier 3 | $335.10 | $64.00 | $4,789.20 |
| Tier 4 | $460.70 | $88.30 | $6,588.00 |
| Tier 5 | $502.60 | $96.40 | $7,188.00 |
These figures are projected, not official. The Part D amount is an additional IRMAA amount and is separate from the beneficiary’s actual Part D plan premium. SSA confirms that beneficiaries with Part B and prescription drug coverage can pay an income-related adjustment for both.
The confirmed 2026 structure provides the official benchmark. CMS lists 2026 Part B IRMAA surcharges from $81.20 through $487.00 per month, depending on income, while Part D IRMAA ranges from $14.50 through $91.00.
Which Income Counts? The Two-Year Lookback
What income is used for 2027 IRMAA?
MAGI = Adjusted Gross Income (AGI) + tax-exempt interest income.
SSA defines the MAGI used for IRMAA as AGI plus tax-exempt interest. Generally, SSA uses the most recent federal tax information available from the IRS, normally from two years before the premium year. In some situations, SSA can use tax information from three years earlier if more recent information is unavailable.
The basic timeline is:
2025 tax return → 2027 Medicare premiums
2026 tax return → 2028 Medicare premiums
That two-year lag is central to understanding 2027 IRMAA brackets. A large taxable event in 2025 can affect your 2027 Medicare premiums even though the event happened well before the premium year.
The same rule also means that decisions made during 2026 may affect your 2028 premiums. For people considering Roth conversions, large asset sales or significant retirement-account withdrawals, that timing can be important.
Projected vs. Official: Why the Numbers Differ and What Changes
The difference between published 2027 estimates does not necessarily mean one source has an error. The final schedule depends on statutory indexing and official Medicare calculations.
- CPI formula: The first four IRMAA income thresholds are adjusted under a statutory inflation formula. Current projections use available CPI data to estimate the adjustment.
- Rounding: The resulting thresholds are rounded to the nearest $1,000, so relatively small differences in the underlying calculation can change a published threshold.
- October 2025 CPI issue: October 2025 CPI data was not published because of the federal government shutdown. Current projection methodologies therefore make assumptions about how the missing data point affects the calculation.
- CMS timing: CMS has published 2027 Part D and Medicare Advantage information, but the final Part B premium and complete 2027 IRMAA schedule have not yet been published.
Imp Note: These are projected figures.
What Pushes Your Income Over an IRMAA Line
Your 2027 Medicare premium is generally based on 2025 MAGI, so the important planning question now is what your 2026 income could mean for future Medicare premiums.
Common events that can increase MAGI include:
- Roth conversions: Converting money from a traditional IRA or other tax-deferred account to a Roth IRA generally creates taxable income that can affect future Medicare premiums.
- Required minimum distributions: RMDs can increase taxable income once you are required to take distributions from certain retirement accounts.
- Large capital gains: Selling appreciated investments, real estate or other assets can create a significant one-time increase in MAGI.
- IRA withdrawals: Taxable distributions from traditional IRAs can increase the income used in an IRMAA determination.
- Business sales: Selling a business or significant business interest can create a large capital-gain or other taxable-income event.
- Tax-exempt interest: Tax-exempt interest is added to AGI when SSA calculates MAGI for IRMAA purposes.
This is why Roth conversions and IRMAA should be reviewed together. A conversion can have long-term tax-planning benefits while also increasing MAGI in the year it occurs.
Retire Well Dallas provides tax planning for retirees that considers retirement taxes as part of a broader financial plan.
For people approaching retirement, 2027 IRMAA brackets are therefore only one part of a broader tax and income discussion.
How to Appeal a 2027 IRMAA Determination
SSA provides a process for requesting a new initial determination when a qualifying life-changing event has caused a significant reduction in MAGI.
- Get the IRMAA notice. Review the notice and identify the tax year SSA used to calculate your Medicare income adjustment.
- Identify a qualifying life-changing event. SSA recognizes events including marriage, divorce or annulment, death of a spouse, work reduction, work stoppage, loss of income-producing property, loss of employer pension income and certain employer payments.
- File Form SSA-44. You can use the Medicare Income-Related Monthly Adjustment Amount Life-Changing Event form to request a new initial determination. The form is specifically designed for beneficiaries whose income has decreased after a qualifying event.
- Provide supporting evidence. SSA requires evidence of the qualifying event and information showing your more recent MAGI.
For example, suppose you stop working and your income falls substantially after retirement. If SSA is using an earlier, higher-income tax year to determine your IRMAA, the work stoppage may qualify you to request a new initial determination based on your lower income.
This process is different from simply disputing a tax return. SSA evaluates whether the reported life-changing event and updated income meet the requirements for a new IRMAA determination.
Planning Around IRMAA with a Dallas Retirement Advisor
IRMAA planning works best when it is considered alongside taxes, retirement income and healthcare decisions rather than treated as a separate Medicare calculation.
Retire Well Dallas provides tax planning for retirees, including Roth IRA conversion planning, income sequencing and Social Security and Medicare tax alignment. Its income strategies service also addresses retirement income planning and tax-efficient withdrawal strategies.
The firm also provides retirement planning that considers income sources, tax-efficient withdrawals, Social Security and healthcare costs.
For Medicare-specific questions, Retire Well Dallas has a health insurance team that includes a Director of Health Insurance focused on Medicare, Medicaid and Marketplace coverage.
You can schedule a meeting to discuss how Medicare premiums fit into your broader retirement plan.
2027 IRMAA Brackets FAQ
What income triggers IRMAA in 2027?
The first projected threshold is approximately $112,000 for single filers and $224,000 for married couples filing jointly. The actual amount will be determined using your applicable MAGI and the final CMS and SSA schedule.
Are the 2027 IRMAA brackets final?
No. The IRMAA brackets for 2027 are still projections. CMS has published other 2027 Medicare information, including Part D program data, but the final Part B premium and complete IRMAA schedule have not yet been published.
What is the 2027 IRMAA limit for couples?
The first projected threshold for married couples filing jointly is about $224,000 of MAGI. Higher projected thresholds are approximately $284,000, $354,000 and $424,000, with the highest threshold fixed at $750,000 through 2027.
Does IRMAA apply to Social Security or Medicare Advantage?
IRMAA is an additional amount applied to Medicare Part B and Medicare prescription drug coverage premiums. It is not a separate surcharge on your Social Security benefit. Medicare Advantage beneficiaries can still owe Part B IRMAA because they generally remain enrolled in Part B.
Can I appeal?
Yes. If a qualifying life-changing event, such as retirement or work stoppage, has substantially reduced your income, you can request a new initial determination from SSA. Form SSA-44 can be used to report a qualifying event and provide updated income information.
Disclaimer: The above values are projected, not official. Last updated October 1, 2026.
