Guide · Medicare 2027
IRMAA brackets 2027
The 2027 IRMAA income lines can already be worked out: the law raises them with inflation through August 2026, and that data is out. The surcharge starts over $112,000 of 2025 MAGI on a single return and over $224,000 married filing jointly. That first line is settled; each line above it can still land on one of two values, because one month of the inflation data was never published. CMS sets the dollar amounts in November.
The 2027 income lines
These are the MAGI amounts on your 2025 return where each 2027 surcharge starts. They come from the formula in the law, which reproduces the 2024, 2025 and 2026 lines CMS published exactly.
| Starts when 2025 MAGI is | Single | Married filing jointly |
|---|---|---|
| Tier 1 | over $112,000 | over $224,000 |
| Tier 2 | over $141,000 or $142,000 | over $282,000 or $284,000 |
| Tier 3 | over $176,000 or $177,000 | over $352,000 or $354,000 |
| Tier 4 | over $211,000 or $212,000 | over $422,000 or $424,000 |
| Tier 5 | $500,000 or more | $750,000 or more |
BLS never published the October 2025 price index because of the federal shutdown. Tiers 2 to 4 land on one of two values depending on how CMS treats that month; the first line is the same either way. The same lines apply to everyone on Medicare, at any age.
Get the 2027 brackets the day CMS publishes them
CMS sets the 2027 IRMAA amounts in November. They are the premiums your 2025 income sets, and the newest table any later year is estimated from. We send one email when the official table is out, and nothing after that. Only your address is kept.
How much can you convert in 2026?Your 2025 income already set 2027. What you add this year sets 2028. The Roth conversion calculator stops a 2026 conversion at the first IRMAA line.
Open the Roth calculatorWhen the 2027 brackets come out
CMS announces the next year’s Part B premium and IRMAA amounts in the fall, together with the Part D IRMAA. Social Security then mails each person who owes IRMAA a notice with their 2027 amount and the tax year it used. This page will carry the official 2027 table once CMS publishes it.
How the 2027 lines are set
The law sets the income lines, not CMS. Every year the first four single-return lines rise with the consumer price index (CPI-U, averaged over the twelve months ending in August of the year before) and are rounded to the nearest $1,000. Joint-return lines are twice the single ones. The top line, $500,000 single and $750,000 joint, does not move for 2027; it starts rising with inflation in 2028.
The dollar amounts in each bracket depend on the 2027 standard Part B premium and on Part D costs, which CMS sets each year, so they are not known until the announcement.
The 2026 brackets
For 2026, IRMAA starts over $109,000 of MAGI on a single return and over $218,000 on a joint return, from 2024 income.
| MAGI, single return | MAGI, joint return | Part B a month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| Over $109,000 to $137,000 | Over $218,000 to $274,000 | $284.10 | $81.20 | $14.50 |
| Over $137,000 to $171,000 | Over $274,000 to $342,000 | $405.80 | $202.90 | $37.50 |
| Over $171,000 to $205,000 | Over $342,000 to $410,000 | $527.50 | $324.60 | $60.40 |
| Over $205,000, under $500,000 | Over $410,000, under $750,000 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
Amounts are a month, per person on Medicare. The full 2026 table, with the married-filing-separately brackets, is on IRMAA brackets 2026.
IRMAA calculatorEnter a year’s MAGI to see where it falls against the 2026 brackets, for one or two people on Medicare.
Open the calculator2025 income sets 2027 IRMAA
2027 premiums use the MAGI on your 2025 tax return, so the income behind them is already fixed. If it dropped since then because you retired, cut your hours, married, divorced or lost a spouse, Form SSA-44 asks Social Security to use a more recent year: see IRMAA appeal.
What you do in 2026 sets 2028
Income you add before December 31, 2026, from IRA withdrawals, Roth conversions or capital gains, lands in the MAGI that sets your 2028 premiums. The Roth conversion calculator can stop a 2026 conversion at the first IRMAA line.
Calculations, not tax, legal or investment advice.
Sources
The 2026 table is the CMS table the IRMAA calculator uses. The rules for how the lines move are in the Medicare statute below.
Tables and sources
- CMS fact sheet: 2026 Medicare Parts A & B Premiums and Deductibles (2025-11-14)Part B and Part D income-related monthly adjustment amounts; set from MAGI two tax years earlier · 2026 · www.cms.gov
- 42 U.S.C. 1395r, Amount of premiums for individuals enrolled under Part B(i)(4)(B) taxable year used; (i)(5) inflation adjustment, rounding to $1,000, $500,000 tier indexed after 2027 · 2024 · www.govinfo.gov
- SSA-44, Medicare Income-Related Monthly Adjustment Amount, Life-Changing EventLife-changing events: marriage, divorce, death of a spouse, work stoppage or reduction, loss of income-producing property or pension income, employer settlement · 2026 · www.ssa.gov
- BLS Consumer Price Index for All Urban Consumers (CPI-U)CUUR0000SA0, all items, U.S. city average, not seasonally adjusted; September 2017 to August 2026, October 2025 not published · data.bls.gov
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