2027 IRMAA tiers: what is known, and the 2025 income that sets them
IRMAA (the income-related monthly adjustment amount) is the surcharge Medicare adds to Part B and Part D premiums for higher-income beneficiaries. It uses a 2-year lookback: 2027 premiums are set by 2025 MAGI, the latest tax return the IRS gives Social Security[4]. So the income that decides 2027 surcharges was earned in 2025 and can no longer be changed. Each year’s income sets the premiums 2 years later: income earned in 2027 sets 2029 premiums.
What is known for 2027
| Figure | 2026 | 2027 | Change |
|---|---|---|---|
| Standard Part B premium, monthly | $202.90 | Not yet published | n/a |
| Part D national base beneficiary premium, monthly | $38.99 | $41.33 | +$2.34 |
| IRMAA tier thresholds and surcharges (all filing statuses) | Published (below) | Not yet published | n/a |
2027 Part B premium and IRMAA tier tables: not yet published. They will come from the CMS fact sheet “2027 Medicare Parts A & B Premiums and Deductibles”, which carries both the standard Part B premium and the IRMAA tier tables, normally released in October or November of 2026. Until then this page shows the 2026 figures, labelled as 2026; they are not a forecast of 2027.
For the year before, see 2026 IRMAA tiers. All the headline 2027 figures on one printable page: 2027 key retirement numbers.
2026 tiers: individual returns (single and head of household) (latest published)
| 2024 MAGI (individual return) | Part B surcharge /mo | Part B total /mo | Part D surcharge /mo | Extra cost /yr per person |
|---|---|---|---|---|
| Up to $109,000 | $0.00 | $202.90 | $0.00 | $0 |
| Over $109,000 up to $137,000 | $81.20 | $284.10 | $14.50 | $1,148 |
| Over $137,000 up to $171,000 | $202.90 | $405.80 | $37.50 | $2,885 |
| Over $171,000 up to $205,000 | $324.60 | $527.50 | $60.40 | $4,620 |
| Over $205,000 up to $500,000 | $446.30 | $649.20 | $83.30 | $6,355 |
| Over $500,000 | $487.00 | $689.90 | $91.00 | $6,936 |
2026 tiers: married filing jointly (latest published)
| 2024 MAGI (joint return) | Part B surcharge /mo | Part B total /mo | Part D surcharge /mo | Extra cost /yr per person |
|---|---|---|---|---|
| Up to $218,000 | $0.00 | $202.90 | $0.00 | $0 |
| Over $218,000 up to $274,000 | $81.20 | $284.10 | $14.50 | $1,148 |
| Over $274,000 up to $342,000 | $202.90 | $405.80 | $37.50 | $2,885 |
| Over $342,000 up to $410,000 | $324.60 | $527.50 | $60.40 | $4,620 |
| Over $410,000 up to $750,000 | $446.30 | $649.20 | $83.30 | $6,355 |
| Over $750,000 | $487.00 | $689.90 | $91.00 | $6,936 |
2026 tiers: the married-filing-separately special table (latest published)
Married people who file separately and lived with their spouse at any point in the year get a deliberately punitive two-row table: the first dollar over $109,000 jumps straight to a $446.30-a-month Part B surcharge, a level individual filers reach only near the top of their table[2]. (Separate filers who lived apart all year use the individual table.)
| 2024 MAGI (separate return, lived with spouse) | Part B surcharge /mo | Part B total /mo | Part D surcharge /mo | Extra cost /yr per person |
|---|---|---|---|---|
| Up to $109,000 | $0.00 | $202.90 | $0.00 | $0 |
| Over $109,000 up to $391,000 | $446.30 | $649.20 | $83.30 | $6,355 |
| Over $391,000 | $487.00 | $689.90 | $91.00 | $6,936 |
Which MAGI, exactly?
IRMAA’s MAGI is adjusted gross income plus tax-exempt interest[6]. Municipal-bond interest that never shows up in federal tax still counts here. Roth IRA and Roth 401(k) withdrawals, HSA withdrawals for medical costs and the return of basis from a taxable account do not. Social Security uses the latest return the IRS has furnished. That is usually 2 years back, occasionally three if a return was filed late[5].
How the tiers interact with a retirement plan
Every boundary is a cliff: one dollar of MAGI over a threshold buys the whole tier’s surcharge for the year, and it is charged per person. Income realized at 63, such as a Roth conversion, a large capital gain or a final bonus, sets the premium paid at 65. On the 2026 joint table, a couple both on Medicare who crosses the first threshold by one dollar pays about $2,296 more that year (Parts B and D combined); the top tier costs a couple about $13,872 a year. The thresholds are indexed each year and published only weeks before the year starts. If a “life-changing event” such as retirement cuts income after the lookback year, Form SSA-44 asks Social Security to use a more recent year[7].
Try it in Deorbit Plan
The simulator still uses 2026 rules. Its tax engine is built on the 2026 figures and indexes them along each simulated inflation path; the 2027 figures on this page are published for reference and will become the simulator’s base when it rolls over to 2027.
The simulator prices IRMAA per person from each year’s MAGI 2 years back, with the tier table for your filing status, and indexes the thresholds along every inflation path. The Taxes & MAGI chart can overlay the tier thresholds on the MAGI line. In the Strategy panel, the cliff-margin guard caps fill-bracket Roth conversions to keep a buffer below the nearest IRMAA (or ACA) boundary.
This page explains how the rules work. It is not financial, tax or investment advice. Read the disclaimer.
References
- CMS fact sheet: 2027 Part D national base beneficiary premium ↩
- CMS fact sheet: 2026 Medicare Parts A & B premiums and deductibles (full IRMAA tables) ↩
- CMS fact sheet: 2026 Part D national base beneficiary premium ↩
- SSA: Medicare premiums, rules for higher-income beneficiaries (the two-year lookback) ↩
- Medicare.gov: Medicare costs (income-based premium adjustments) ↩
- 20 CFR §418.1010: Definitions (modified adjusted gross income: AGI plus tax-exempt interest) ↩
- 20 CFR §418.1205: What is a major life-changing event? ↩