Medicare IRMAA Brackets 2027 Calculator
Calculate your Medicare Part B and Part D IRMAA surcharges for 2026 and estimated 2027. SSA uses a 2-year income lookback: 2027 premiums are based on your 2025 MAGI. See your tier and annual surcharge cost.
How Medicare IRMAA Works and the 2-Year Lookback
IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to your Medicare Part B and Part D premiums when your Modified Adjusted Gross Income (MAGI) exceeds the base tier threshold. The Social Security Administration determines your IRMAA using a 2-year income lookback: your 2026 Medicare premiums are based on your 2024 tax return MAGI, and your 2027 premiums are based on your 2025 MAGI. This means a large income event in 2025 — a Roth conversion, property sale, business exit, or Required Minimum Distribution — can trigger a surcharge two years later.
IRMAA is assessed per person on Medicare. If both spouses are enrolled in Medicare, each pays their individual IRMAA based on joint MAGI. A married couple with combined MAGI of $220,000 (MFJ) in the lookback year is in Tier 1 — each spouse pays the Tier 1 surcharge separately. Source: ssa.gov/medicare/irmaa, cms.gov. Last updated: May 2026. Note: 2027 tiers are estimated projections based on CMS inflation adjustments; official 2027 brackets will be announced by CMS in fall 2026.
2026 IRMAA Brackets: Part B and Part D Surcharges
| IRMAA Tier | Single MAGI | MFJ MAGI | Part B Surcharge/mo | Part D Surcharge/mo |
|---|---|---|---|---|
| Base (Tier 0) | ≤$106,000 | ≤$212,000 | $0 | $0 |
| Tier 1 | $106,001–$133,000 | $212,001–$266,000 | $74.00 | $13.70 |
| Tier 2 | $133,001–$167,000 | $266,001–$334,000 | $185.00 | $35.30 |
| Tier 3 | $167,001–$200,000 | $334,001–$400,000 | $296.00 | $57.00 |
| Tier 4 | $200,001–$500,000 | $400,001–$750,000 | $374.50 | $76.90 |
| Tier 5 | Above $500,000 | Above $750,000 | $443.90 | $85.80 |
All IRMAA surcharge amounts are per person per month and are in addition to the standard Part B base premium of $185.00/month in 2026. Part D surcharges apply even if you choose a $0 Part D plan — you still pay IRMAA directly to Medicare separately from your plan premium. Source: cms.gov/medicare/your-medicare-costs. The IRMAA thresholds are adjusted annually for inflation per the Medicare Modernization Act.
Strategies to Reduce or Avoid IRMAA
Common strategies to control MAGI and avoid IRMAA surcharges: (1) Roth conversion timing — spread conversions over multiple years to stay below the next IRMAA threshold; (2) Qualified Charitable Distribution (QCD) — IRA owners over 70½ can donate up to $108,000 (2026) directly from an IRA to charity, which satisfies RMD requirements without adding to MAGI; (3) Asset location — hold dividend-heavy assets in tax-deferred accounts; (4) Capital gain harvesting timing — avoid realizing large gains in the same year as other income spikes; (5) Form SSA-44 appeal — if income dropped due to a qualifying life event (retirement, divorce, death of spouse), apply to SSA for a new determination using more recent tax year. Source: ssa.gov/forms/ssa-44.pdf.