2027 Medicare IRMAA Brackets: Projected Income Limits, Part B & Part D Surcharges

Higher-income Medicare beneficiaries could pay substantially more for Medicare Part B and Part D in 2027 because of the Income-Related Monthly Adjustment Amount, better known as IRMAA.

The most important point right now is that the official 2027 IRMAA brackets have not yet been released by the Centers for Medicare & Medicaid Services.

Current projections suggest the first IRMAA income threshold could rise to approximately:

$112,000 for individual filers

and:

$224,000 for married couples filing jointly

for 2027 Medicare premiums.

Those thresholds would be based primarily on your:

2025 modified adjusted gross income

because Medicare generally uses tax information from two years before the premium year.

Current projections also estimate that the 2027 Part B IRMAA surcharge could range from approximately:

$83.70 to $502.60 per month

depending on income.

Projected Part D IRMAA surcharges range from approximately:

$15.40 to $96.40 per month

in addition to the premium charged by your prescription drug plan.

These are projections—not final CMS amounts.

Here is what retirees and Medicare beneficiaries should know before the official 2027 figures are released.

2027 Medicare IRMAA Brackets at a Glance

The following table reflects the latest widely cited projections available as of October 10, 2026.

2025 MAGI — Individual	2025 MAGI — Married Filing Jointly	Projected Part B IRMAA	Projected Part D IRMAA
$112,000 or less	$224,000 or less	$0	$0
$112,001–$142,000	$224,001–$284,000	$83.70	$15.40
$142,001–$177,000	$284,001–$354,000	$209.40	$39.70
$177,001–$212,000	$354,001–$424,000	$335.10	$64.00
$212,001–$499,999	$424,001–$749,999	$460.70	$88.30
$500,000 or more	$750,000 or more	$502.60	$96.40

Important: These are projected 2027 thresholds and surcharges. CMS has not yet released its final 2027 IRMAA table.

The current estimates are discussed in Kiplinger’s 2027 IRMAA projection, which identifies the bracket figures as estimates rather than official CMS amounts.

Is the 2027 IRMAA Table Official Yet?

No.

As of October 10, 2026, CMS has not published the final 2027 Medicare Part B premium and IRMAA table.

That matters because some websites are already presenting projected figures as though they are final.

They are not.

The safest description today is:

Projected 2027 IRMAA brackets

rather than:

Official 2027 IRMAA brackets

CMS normally announces final Medicare Part B premiums and income-related adjustment amounts later in the fall.

Elite Era Trends will update this article once CMS publishes the official numbers.

What Is IRMAA?

IRMAA stands for:

Income-Related Monthly Adjustment Amount

It is an additional amount that some higher-income Medicare beneficiaries must pay for:

Medicare Part B

and:

Medicare Part D

IRMAA is not a separate Medicare insurance plan.

It is an income-based surcharge added to Medicare premiums.

CMS says approximately 8% of Medicare Part B beneficiaries pay an income-related adjustment under the 2026 rules.

For Part D, beneficiaries subject to IRMAA pay the surcharge in addition to the premium charged by their prescription drug plan.

Your 2025 Income Determines Your 2027 IRMAA

One of the most important IRMAA rules is the:

two-year income lookback

Social Security generally uses income-tax information from two years before the Medicare premium year.

That means:

2027 Medicare IRMAA generally uses your 2025 tax return

For example:

2025 income → 2027 Medicare premiums

2026 income → 2028 Medicare premiums

2027 income → 2029 Medicare premiums

SSA confirms that IRMAA normally uses the most recent IRS information available, which is generally from two years earlier.

Official SSA guidance is available in its Medicare IRMAA MAGI policy.

What Income Does Medicare Use for IRMAA?

Medicare uses:

Modified Adjusted Gross Income

or:

MAGI

For IRMAA purposes, SSA defines MAGI as:

Adjusted Gross Income + tax-exempt interest income

For most taxpayers, this means:

IRS Form 1040 Line 11

plus:

Form 1040 Line 2a

The formula is therefore:

IRMAA MAGI = AGI + tax-exempt interest

This is important because income that does not appear taxable in the normal way can sometimes still matter for Medicare IRMAA.

Income That Can Push You Into IRMAA

Common sources that may increase MAGI include:

• wages;
• pension income;
• traditional IRA withdrawals;
• 401(k) distributions;
• required minimum distributions;
• taxable Social Security benefits;
• interest;
• dividends;
• capital gains;
• rental income;
• business income; and
• Roth conversions.

Tax-exempt municipal bond interest can also matter because tax-exempt interest is added back when calculating IRMAA MAGI.

That often surprises retirees.

Projected 2027 Part B Premium

The official standard Medicare Part B premium for 2026 is:

$202.90 per month

The 2026 Medicare Trustees Report projects a 2027 standard Part B premium of:

$209.50 per month

Projected increase:

$209.50 − $202.90 = $6.60 per month

Annual increase:

$6.60 × 12 = $79.20

However, just like the projected IRMAA brackets, the $209.50 Part B premium is not yet final.

CMS could publish a different final number.

You can follow that issue in our 2027 Medicare Part B Premium vs. Social Security COLA guide.

Projected Total 2027 Part B Premium With IRMAA

If the Trustees’ projected:

$209.50 standard Part B premium

becomes final, the projected monthly Part B totals would look roughly like this:

Projected IRMAA tier	Standard premium	Projected surcharge	Projected total Part B premium
No IRMAA	$209.50	$0	$209.50
Tier 1	$209.50	$83.70	$293.20
Tier 2	$209.50	$209.40	$418.90
Tier 3	$209.50	$335.10	$544.60
Tier 4	$209.50	$460.70	$670.20
Tier 5	$209.50	$502.60	$712.10

Again, both the standard premium and the IRMAA surcharge amounts are currently projections.

Part D IRMAA Works Differently

Medicare Part D does not have one universal plan premium.

Private prescription drug plans charge different premiums depending on the plan and location.

If you are subject to IRMAA, the Part D surcharge is added to whatever your plan already charges.

For example, suppose your Part D plan costs:

$40 per month

and your projected IRMAA surcharge is:

$39.70

Your combined monthly drug-coverage cost would be approximately:

$40 + $39.70 = $79.70

before considering deductibles, copayments or coinsurance.

For 2027, CMS projects the average stand-alone Part D premium at approximately:

$36 per month

But your actual plan may cost more or less.

See our complete Medicare Part D 2027 cost guide for the new $700 deductible and $2,400 out-of-pocket threshold.

How Much Could IRMAA Cost Per Year?

Using the current projected surcharges:

Tier 1

Part B:

$83.70 × 12 = $1,004.40

Part D:

$15.40 × 12 = $184.80

Combined annual surcharge:

$1,189.20 per person

Tier 2

Part B:

$209.40 × 12 = $2,512.80

Part D:

$39.70 × 12 = $476.40

Combined:

$2,989.20

Tier 3

Combined monthly surcharge:

$335.10 + $64 = $399.10

Annual:

$399.10 × 12 = $4,789.20

Tier 4

Combined monthly surcharge:

$460.70 + $88.30 = $549

Annual:

$549 × 12 = $6,588

Tier 5

Combined monthly surcharge:

$502.60 + $96.40 = $599

Annual:

$599 × 12 = $7,188

For a married couple where both spouses are enrolled in Medicare and both are subject to IRMAA, the household impact can be roughly twice the per-person amount.

IRMAA Is a Cliff, Not a Progressive Tax Bracket

This is one of the most important facts to understand.

Federal income tax brackets are progressive.

Only the income that falls into a higher tax bracket receives the higher marginal tax rate.

IRMAA does not work that way.

If your income crosses an IRMAA threshold, even by a relatively small amount, you can move into the next full surcharge tier.

Using the current projection:

$112,000 MAGI

could mean no IRMAA for an individual.

But:

$112,001

could potentially trigger the first surcharge tier.

That is why retirees often refer to IRMAA thresholds as:

income cliffs

Example: Single Retiree With $111,500 MAGI

Suppose a single Medicare beneficiary had 2025 IRMAA MAGI of:

$111,500

Under the current projected 2027 bracket:

$112,000 or less

would remain below the first IRMAA threshold.

The beneficiary would pay only the standard Part B premium and normal Part D plan premium.

Example: Single Retiree With $113,000 MAGI

Now suppose MAGI was:

$113,000

That would be above the projected:

$112,000 threshold

and could move the beneficiary into Tier 1.

Projected additional monthly costs:

Part B IRMAA: $83.70

Part D IRMAA: $15.40

Combined:

$99.10 per month

or approximately:

$1,189.20 per year

That shows why even a relatively small difference in MAGI can matter.

Example: Married Couple With $230,000 MAGI

Suppose a married couple filing jointly reports 2025 MAGI of:

$230,000

The current projected no-IRMAA threshold is:

$224,000

The couple would therefore potentially enter the first IRMAA bracket.

If both spouses are on Medicare, each spouse can be charged the surcharge.

Projected combined household surcharge:

$1,189.20 × 2 = $2,378.40 per year

in addition to normal Medicare premiums.

Married Filing Separately Has Different IRMAA Rules

IRMAA rules can be significantly less favorable for people who:

• are married;
• file separate federal tax returns; and
• lived with their spouse during part of the tax year.

Current projections for 2027 are approximately:

Married filing separately	Projected Part B IRMAA	Projected Part D IRMAA
$112,000 or less	$0	$0
$112,001–$386,000	$460.70	$88.30
$386,000 or more	$502.60	$96.40

These amounts are also projections.

If you filed married filing separately but lived apart from your spouse for the entire year, SSA can apply different filing-status rules.

Can a Roth Conversion Trigger IRMAA?

Yes.

A Roth conversion generally increases taxable income in the year of the conversion.

That can increase AGI and therefore increase Medicare MAGI.

For example, someone with:

$90,000 of normal MAGI

who converts:

$40,000

from a traditional IRA to a Roth IRA could potentially have approximately:

$130,000 of MAGI

before considering other tax adjustments.

That could move the person above the projected 2027 IRMAA threshold if the conversion happened during:

2025

because 2025 income generally determines 2027 IRMAA.

Roth conversions can still be useful retirement-planning tools, but Medicare costs are one factor to consider.

Can Capital Gains Trigger IRMAA?

Yes.

Realized capital gains can increase adjusted gross income.

Large gains from selling:

• stocks;
• mutual funds;
• investment property; or
• other appreciated assets

can potentially push MAGI into a higher IRMAA bracket.

The sale of a home can also affect MAGI depending on whether any gain is taxable after applying the available home-sale exclusion.

Do Required Minimum Distributions Affect IRMAA?

Generally, yes.

Taxable distributions from traditional IRAs and employer retirement accounts typically contribute to AGI.

Required minimum distributions can therefore increase MAGI and potentially trigger IRMAA.

This becomes especially important for retirees with large tax-deferred balances.

Does Social Security Count Toward IRMAA?

The taxable portion of Social Security benefits can be included in AGI.

Because IRMAA begins with AGI, that taxable amount can indirectly affect IRMAA.

The entire Social Security benefit is not automatically added to MAGI.

Only the portion included in adjusted gross income matters under the general formula.

Can Municipal Bond Interest Affect IRMAA?

Yes.

This is one of the most overlooked IRMAA rules.

Municipal-bond interest can be exempt from federal income tax.

However, SSA adds:

tax-exempt interest

back to AGI when calculating IRMAA MAGI.

So someone can have relatively modest taxable income but still cross an IRMAA threshold because of substantial tax-exempt bond interest.

Can You Appeal IRMAA?

Yes, in certain circumstances.

If your income has fallen because of a qualifying life-changing event, SSA allows you to request a new IRMAA determination.

The official form is:

SSA-44 — Medicare Income-Related Monthly Adjustment Amount-Life Changing Event

Qualifying events identified by SSA include:

• marriage;
• divorce or annulment;
• death of a spouse;
• work stoppage;
• work reduction;
• loss of income-producing property;
• loss of pension income; and
• certain employer settlement payments.

You can review the official process on the SSA page for lowering IRMAA.

Example: You Retired After the Income Year Used by Medicare

Suppose SSA uses your:

2025 income

to calculate 2027 IRMAA.

But you retired in:

2026

and your income falls sharply.

Your 2025 tax return may make you look much wealthier than you are during 2027.

Because work stoppage is a qualifying life-changing event, you may be able to request a lower IRMAA using more recent income information.

SSA may ask for:

• evidence of the retirement or work stoppage; and
• an estimate or documentation of your lower MAGI.

Can You Appeal Because of a Roth Conversion?

A voluntary Roth conversion itself is not one of SSA’s listed life-changing events.

The same is generally true for simply realizing a large capital gain.

That means you should not assume SSA will reduce IRMAA merely because the income increase was temporary.

However, if your situation also involves a qualifying life-changing event, different rules may apply.

What If the IRS Information Is Wrong?

SSA also allows new IRMAA determinations in certain situations involving:

• an amended tax return;
• corrected IRS information;
• older tax data being used when newer information exists; or
• certain filing-status issues.

This is separate from the life-changing-event process.

SSA’s official Medicare policy explains these circumstances in its IRMAA new initial determination guidance.

2026 vs. Projected 2027 IRMAA Threshold

The official 2026 threshold is:

$109,000 — individual

and:

$218,000 — married filing jointly

Current 2027 projection:

$112,000 — individual

and:

$224,000 — married filing jointly

Projected increase for individuals:

$3,000

Projected increase for couples:

$6,000

This increase reflects inflation indexing of the lower IRMAA brackets.

The top bracket remains subject to separate statutory rules.

2027 Medicare Changes Beyond IRMAA

IRMAA is only one of several Medicare changes retirees should watch for 2027.

CMS has already finalized or projected several important changes.

Part D deductible

The defined-standard Part D deductible rises to:

$700

from:

$615 in 2026

Part D out-of-pocket threshold

The annual defined-standard threshold rises to:

$2,400

from:

$2,100

Medicare Advantage premiums

CMS projects the weighted average Medicare Advantage premium at:

$12 per month

down from:

$14.37 in 2026

For the full Medicare picture, see our 2027 Retirement Guide: Social Security, Medicare, COLA & Major Changes.

Medicare Open Enrollment Is Approaching

Medicare Open Enrollment for 2027 coverage runs:

October 15 through December 7, 2026

IRMAA does not determine which Medicare Advantage or Part D plan is best for you.

But higher-income beneficiaries should factor IRMAA into their total expected Medicare budget.

During Open Enrollment, compare:

• plan premiums;
• prescription coverage;
• provider networks;
• deductibles;
• copays;
• coinsurance; and
• total estimated annual costs.

Our Medicare Open Enrollment 2027 checklist explains what to review before December 7.

Medicare Advantage Does Not Avoid IRMAA

Joining a Medicare Advantage plan does not automatically eliminate IRMAA.

Medicare Advantage members generally continue paying the Medicare Part B premium.

If income is high enough, the Part B IRMAA can still apply.

If the Medicare Advantage plan includes prescription drug coverage, Part D IRMAA can also apply under the applicable rules.

For plan changes and current premium projections, see our Medicare Advantage 2027 Changes guide.

What Retirees Can Still Do Now

Your 2025 income is already complete, so most financial decisions made now cannot retroactively lower 2025 MAGI.

But you can still:

1. review your 2025 tax return;
2. estimate where you fall within the projected brackets;
3. prepare for the possible Medicare surcharge in your 2027 budget;
4. verify that IRS income information is correct;
5. determine whether a qualifying life-changing event could support an SSA request;
6. plan current income carefully for future IRMAA years; and
7. update your calculations when CMS publishes the official figures.

For 2027 IRMAA, the planning phase is now mainly about:

avoiding surprises

and:

correcting outdated income information when SSA rules allow it.

Frequently Asked Questions

What are the projected 2027 Medicare IRMAA brackets?

Current projections place the first threshold at approximately $112,000 for an individual and $224,000 for married couples filing jointly.

Are the 2027 IRMAA brackets official?

No.

CMS has not yet released the final 2027 IRMAA table as of October 10, 2026.

What tax year determines 2027 IRMAA?

SSA generally uses your 2025 tax return to determine 2027 IRMAA.

What income does Medicare use?

Medicare IRMAA uses modified adjusted gross income, generally calculated as:

AGI + tax-exempt interest income

What is the projected 2027 Part B premium?

The 2026 Medicare Trustees Report estimates a standard monthly Part B premium of $209.50 for 2027. It is not yet final.

What is the projected first Part B IRMAA surcharge?

Current projections estimate approximately $83.70 per month.

What is the projected highest Part B IRMAA surcharge?

Approximately $502.60 per month, subject to final CMS figures.

Does IRMAA also apply to Medicare Part D?

Yes.

Higher-income beneficiaries can pay an additional Part D income-related surcharge on top of their prescription drug plan premium.

Can Medicare Advantage members pay IRMAA?

Yes.

Medicare Advantage does not automatically eliminate Part B or applicable Part D IRMAA.

Can a Roth conversion cause IRMAA?

Yes.

A taxable Roth conversion can increase MAGI and potentially push you into a higher IRMAA tier.

Can capital gains trigger IRMAA?

Yes.

Taxable capital gains can increase adjusted gross income and therefore IRMAA MAGI.

Does tax-free municipal bond interest count for IRMAA?

Yes.

Tax-exempt interest is generally added back to AGI when SSA calculates IRMAA MAGI.

Can you appeal IRMAA after retirement?

Potentially.

Work stoppage and work reduction are qualifying life-changing events under SSA rules.

What form is used to request lower IRMAA?

The official form is SSA-44.

Is IRMAA charged per household?

No.

IRMAA is charged to each Medicare beneficiary individually.

If both spouses are on Medicare and household income falls into an IRMAA bracket, both can potentially pay the surcharge.

Bottom Line

The official 2027 Medicare IRMAA brackets are not yet available, but current projections provide a useful planning guide.

The projected first income threshold is approximately:

$112,000 for individual filers

and:

$224,000 for married couples filing jointly

Your:

2025 MAGI

generally determines whether you pay IRMAA in 2027.

Current projections show Part B IRMAA surcharges ranging from:

$83.70 to $502.60 per month

and Part D surcharges ranging from:

$15.40 to $96.40 per month

in addition to normal Medicare premiums.

The Medicare Trustees Report also projects the standard 2027 Part B premium at:

$209.50

but that amount is not final either.

The biggest planning lesson is simple:

IRMAA is an income cliff.

Crossing a threshold can trigger the entire surcharge tier rather than applying the higher rate only to income above the threshold.

Check your 2025 tax return now, estimate your likely bracket and watch for CMS’s final 2027 Medicare premium announcement.

If your income has fallen because of retirement, divorce, death of a spouse, work reduction or another qualifying event, review SSA’s IRMAA reconsideration rules and Form SSA-44.

Elite Era Trends will update this page when CMS releases the official 2027 brackets and premiums.

Related Reading on Elite Era Trends

2027 Medicare Part B Premium vs. Social Security COLA

Medicare Part D 2027: $700 Deductible & $2,400 Out-of-Pocket Threshold

Medicare Advantage 2027 Changes

Medicare Open Enrollment 2027: Dates & Checklist

2027 Retirement Guide: Social Security, Medicare, COLA & Major Changes