2027 IRMAA Brackets and Part B Premium
By Hans Goldstein, EA, founder, Retirement Literacy Foundation. Education only; nothing is sold.
Admitted to practice before the IRS.
Updated October 2026 · Reviewed by Hans Goldstein, EA
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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).
2028 outlook Projected
Short answer: the Trustees project the standard Part B premium at $224.50 a month in 2028 (about $2,694 a year), up $15.00 from the 2027 estimate of $209.50, with the Part B deductible at $313. These are projections, not announcements. The 2028 income lines are not published, because they depend on CPI-U data that does not exist yet.
| Item | 2027 (projected) | 2028 (projected) |
|---|---|---|
| Part B standard premium, per month | $209.50 | $224.50 |
| Part B annual deductible | $292 | $313 |
| Part A hospital deductible, per benefit period | $1,788 | $1,844 |
For the surcharge tiers, the Trustees also project the income-related add-on per person per month. Add it to the standard premium to get the Part B total:
| Bracket | Part B total per month, 2028 projected | Income-related add-on per month |
|---|---|---|
| Standard | $224.50 | $0.00 |
| Tier 1 | about $314.30 | $89.80 |
| Tier 2 | about $449.00 | $224.50 |
| Tier 3 | about $583.70 | $359.20 |
| Tier 4 | about $718.40 | $493.90 |
| Tier 5 (top) | about $763.30 | $538.80 |
Source: 2026 Medicare Trustees Report (June 9, 2026), intermediate estimates, Tables V.E2 and V.E3; checked October 18, 2026. Totals are the standard premium plus the Trustees add-on. Part D surcharges for 2028 are not shown because the 2028 Part D base premium is not final. Your 2028 premium is set by your 2026 income, so 2026 is the year to plan around: see the IRMAA calculator what-if. The statute also begins indexing the $500,000 top line (single) in 2028, so expect the top income lines to move for the first time since 2019. Do not rely on a 2028 income threshold from any site until CMS publishes it.
How the thresholds and premiums are set (the law)
IRMAA is not a CMS judgment call. It is written into section 1839(i) of the Social Security Act, which is 42 U.S.C. 1395r(i). The Social Security Administration applies it in its Program Operations Manual: POMS HI 01101.020 (the tables), with its rules under 20 CFR 418.
- Percentages. The standard Part B premium covers 25% of average program cost. Above the first line, the premium is set to cover 35%, 50%, 65%, 80%, and for 2019 and later 85% of cost (42 U.S.C. 1395r(i)(3)). That is why the Part B column is the standard premium times 1.4, 2.0, 2.6, 3.2 and 3.4.
- Indexing. Each dollar threshold is raised by the percentage by which the average CPI-U for the 12 months ending in August of the prior year exceeds the average for the 12 months ending in August 2018 (for 2020 and later), then rounded to the nearest $1,000 (paragraph (i)(5)(A) and (B)).
- Top line. The $500,000 amount in paragraph (3) is not indexed through 2027. Starting in 2028 it is indexed from a base of the 12 months ending August 2026 (paragraph (i)(5)(C)).
- Lookback. Premiums use MAGI from two years earlier (three if the two-year-old return is not yet available), per POMS HI 01101.020.
Statute text read at Cornell Legal Information Institute, and POMS HI 01101.020 (TN 36, 12/2025) at ssa.gov, on October 18, 2026. The multiples and indexing method reproduce the official 2026 table.
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.
A worked example Projected
A single retiree had $115,000 of MAGI on her 2025 return. That is $3,000 over the projected $112,000 line, so for 2027 she would pay about $293.30 a month for Part B plus about $15.40 on top of her Part D plan: $308.70 in all, instead of $209.50. The difference is $99.20 a month, or about $1,190 for the year.
Now take a neighbor with $111,000 of 2025 MAGI. That is over the official 2026 line of $109,000, but under the projected 2027 line of $112,000. If the projection holds, she pays the standard premium in 2027. The lines move up each year, which is why last year's table is not a safe guide.
For comparison, under the official 2026 table ($115,000 of 2024 MAGI) the same retiree pays $284.10 plus $14.50, or $1,148.40 more for the year (CMS, 2026).
What to do next
- Look up your 2025 MAGI. It is line 11 plus line 2a of your 2025 Form 1040. That one number sets your 2027 premium.
- Compare it with the first line: $112,000 single or $224,000 joint (projected). Within a few thousand dollars of a higher line? Wait for the official CMS table in mid-November before you assume which side you are on.
- If your income has dropped since 2025 because you retired, cut back work, lost a spouse or divorced, read how to appeal with Form SSA-44.
- Before December 31, 2026, check any Roth conversion, sale or large withdrawal against the lines. Your 2026 income sets your 2028 premium.
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)
- U.S. Code, 42 U.S.C. 1395r(i) (section 1839(i) of the Social Security Act: percentages, indexing, rounding) and SSA POMS HI 01101.020
- 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 10, 2026: the Trustees Report estimates, the Part D base premium and the CPI-U index through August 2026 were re-read from CMS and BLS, and our threshold method reproduces the official 2025 and 2026 lines. 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.
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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?
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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, EA
Founder & Executive Director · Retirement Literacy Foundation, a 501(c)(3) non-profit
Admitted to practice before the IRS
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