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: September 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.
The IRMAA Cliff: Why One Dollar Over a Bracket Costs You a Full Tier
IRMAA is not phased in like income tax — it is a cliff. Cross a threshold in the table above by a single dollar of MAGI and you pay the entire next tier's Part B and Part D surcharge for all twelve months, per person on Medicare. A married couple both enrolled therefore pays that jump twice. This is why the last dollar of a Roth conversion, a capital gain, or an RMD in the lookback year matters more than its own tax bill. Run two scenarios in the calculator above — your planned MAGI and your planned MAGI minus a small amount — to see whether you are sitting just above a line. The Social Security Administration explains the determination and appeal process at ssa.gov.
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.
Frequently Asked Questions
What is Medicare IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an additional surcharge added to your standard Medicare Part B and Part D premiums if your income exceeds certain thresholds. SSA determines your IRMAA based on your MAGI from 2 years prior. For 2027 premiums, SSA uses your 2025 tax return MAGI. Source: ssa.gov/medicare/irmaa.
What MAGI year is used for 2027 Medicare IRMAA?
For 2027 Medicare premiums, the Social Security Administration uses your 2025 Modified Adjusted Gross Income (MAGI) — a 2-year lookback. If your 2025 income was high due to a one-time event (Roth conversion, property sale, inheritance), you may appeal using Form SSA-44 if your current income has dropped.
How do I appeal an IRMAA surcharge?
If your income dropped due to a qualifying life event (retirement, divorce, death of spouse, reduction in work hours, loss of pension), request a new determination using Form SSA-44. Submit it to SSA with documentation of the life change and proof of lower current income. Source: ssa.gov/forms/ssa-44.pdf.
Does IRMAA apply to Medicare Advantage (Part C) plans?
IRMAA is assessed on Part B and Part D regardless of whether you are in Original Medicare or Medicare Advantage. All beneficiaries with income above the base tier pay IRMAA. Part C Advantage plan premiums may vary separately — IRMAA is on top of your Part B base premium.
What is the Part B base premium in 2026?
The standard Part B monthly premium for 2026 is $185.00 per month per person (up from $174.70 in 2025). High-income beneficiaries pay the base plus IRMAA surcharges on top. Source: cms.gov, effective January 1, 2026.
Is IRMAA prorated if I only just cross a bracket?
No. IRMAA is a cliff, not a phase-in. One dollar of MAGI above a threshold moves you into the whole next tier for the full year, and the surcharge is charged per person enrolled in Medicare. Two spouses on Medicare each pay the higher tier.
How long does an IRMAA surcharge last?
One calendar year at a time. SSA re-determines IRMAA every year from the tax return filed two years earlier, so a single high-income year raises your premiums for one year and then falls away — unless you appeal earlier with Form SSA-44 after a qualifying life-changing event.