2027 IRMAA CalculatorMedicare IRMAA calculator 2027: your Part B and Part D premium from your 2025 income
Enter your 2025 income and filing status to see which IRMAA bracket you fall into, what you’ll pay for Medicare Part B and Part D each month in 2027, and how much income would move you up or down a step.
Built and fact-checked by Manzoor AhmadUpdated October 14, 2026
Coverage and income changesPart D included
Your 2027 Medicare premium
Your monthly Medicare bill, itemized
| Item | Per person | Household |
|---|
2027 IRMAA brackets for joint filers
| Income (MAGI) | Part B per month | Part B IRMAA | Part D IRMAA |
|---|
Same income, 2026 vs 2027
The brackets rise with inflation each year, so the same income can land on a lower step.
| Year | Income year used | Your bracket | Part B per person | Yearly extra, household |
|---|
The two-year look-back
Smart insights
What is IRMAA?
IRMAA, the income-related monthly adjustment amount, is an extra charge added to Medicare Part B and Part D premiums for people with higher incomes. For 2027, IRMAA applies if your 2025 modified adjusted gross income (MAGI) was above $112,000 as a single filer or $224,000 filing jointly (projected). It raises Part B from $209.50 to between $293.30 and $712.30 a month, and adds $15.40 to $96.40 a month to Part D.
Social Security decides who pays IRMAA using the tax return the IRS sends it, and Medicare adds the charge to your premium. You don’t apply for it, and it isn’t a penalty: it is a higher share of Medicare’s cost for people whose income passes set limits. About 8% of people with Part B pay it. This 2027 IRMAA calculator shows your bracket, your exact premium and, most usefully, how close you are to the edge of a bracket.
On this page
How to use this Medicare IRMAA calculator
- Pick the year. 2027 premiums use your 2025 tax return; 2026 premiums use your 2024 return.
- Choose your filing status. Married couples who file separately but lived together at any point in the year face much stricter brackets.
- Enter your income. Type your adjusted gross income (Form 1040, line 11) and any tax-exempt interest (line 2a). The calculator adds them to get the MAGI Medicare uses.
- Say who has Medicare. For a joint return, each spouse on Medicare pays IRMAA separately, so the household cost doubles when both are enrolled.
- Check the cliff. The result shows how far you are from the next bracket down and how much reaching it would save, plus how much room you have before the next bracket up.
2027 IRMAA brackets
These are the projected 2027 IRMAA brackets, based on the modified adjusted gross income on your 2025 tax return. Each amount is per person, per month. The thresholds come from inflation data through August 2026; because the October 2025 CPI report was never published, independent trackers note the middle thresholds could land $1,000 higher than shown.
| Single (2025 MAGI) | Joint (2025 MAGI) | Part B per month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $112,000 or less | $224,000 or less | $209.50 | $0.00 | $0.00 |
| $112,001 to $141,000 | $224,001 to $282,000 | $293.30 | $83.80 | $15.40 |
| $141,001 to $176,000 | $282,001 to $352,000 | $419.00 | $209.50 | $39.70 |
| $176,001 to $211,000 | $352,001 to $422,000 | $544.70 | $335.20 | $64.00 |
| $211,001 to $499,999 | $422,001 to $749,999 | $670.40 | $460.90 | $88.30 |
| $500,000 or more | $750,000 or more | $712.30 | $502.80 | $96.40 |
Why these are projections: CMS publishes the official 2027 premiums and brackets in the fall, usually in November. The thresholds are set by law from inflation data through August 2026, so they are already known with high confidence; the dollar premiums use the Medicare Trustees’ projected 2027 Part B premium of $209.50 and CMS’s announced 2027 Part D base premium of $41.33. This page will be updated as soon as CMS releases the official figures.
IRMAA for married couples filing separately
If you are married, file separate returns and lived with your spouse at any time during the year, there are only three steps, and the second one jumps straight to the fifth-tier premium:
| Income (MAGI) | Part B per month | Part D IRMAA |
|---|---|---|
| $112,000 or less | $209.50 | $0.00 |
| $112,001 to $387,999 | $670.40 | $88.30 |
| $388,000 or more | $712.30 | $96.40 |
If you lived apart from your spouse for the whole year, Social Security uses the single-filer brackets instead.
2026 IRMAA brackets (official)
For comparison, these are the official 2026 figures from CMS, based on 2024 income:
| Single (2024 MAGI) | Joint (2024 MAGI) | Part B per month | Part B IRMAA | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $81.20 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $202.90 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $324.60 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
How IRMAA is calculated
Income used MAGI = adjusted gross income + tax-exempt interest
Look-back 2027 premium ← 2025 tax return (two years earlier)
Part B about 1.4, 2.0, 2.6, 3.2 or 3.4 × the standard premium
Part D base premium × (35%, 50%, 65%, 80% or 85% − 25.5%) ÷ 25.5%
Normally your Part B premium covers 25% of the program’s cost. IRMAA raises your share to 35%, 50%, 65%, 80% or 85% depending on your bracket, which is why the premiums are close multiples of the standard premium (CMS rounds each amount to the nearest 10 cents from its own actuarial figures). Part D works the same way but is based on the national base beneficiary premium, which CMS set at $41.33 for 2027.
The income thresholds for the first four brackets rise with inflation every year, using the average Consumer Price Index for the 12 months through August, rounded to the nearest $1,000. The top bracket starts at a fixed $500,000 for single filers and $750,000 for joint filers. You can check how fast prices have risen with our inflation calculator.
The IRMAA cliff: why one dollar matters
IRMAA is not phased in. Go one dollar over a threshold and you pay the full surcharge for that bracket for the whole year. For example, a married couple filing jointly with 2025 MAGI of $282,000 pays $293.30 each for Part B in 2027. At $282,001, just one dollar more, both move to the next bracket: Part B rises to $419.00 and Part D IRMAA from $15.40 to $39.70. That is $150.00 a month more per person, or $3,600 a year for the two of them, triggered by a single dollar.
That makes IRMAA planning about the edges. If a Roth conversion, a large capital gain or a home sale would push you just past a line, it can be worth trimming it or spreading it over two years.
How to lower or avoid IRMAA
- Plan Roth conversions around the brackets. Converting in years before Medicare, or sizing each conversion to stay under a threshold, avoids a surprise two years later. Roth withdrawals later do not count toward MAGI.
- Give from your IRA with qualified charitable distributions. From age 70½, QCDs go straight from your IRA to charity and are not counted in your income.
- Time capital gains. Harvest losses, spread large sales across tax years, or donate appreciated shares instead of selling them.
- Use pre-tax accounts while working. 401(k) and HSA contributions lower your adjusted gross income.
- Remember tax-exempt interest counts. Municipal bond interest is added back for IRMAA, so it doesn’t help here the way it helps with income tax.
- Watch one-time income. Selling a rental property, a business or a home above the exclusion can push you up a bracket for a single year.
How to appeal IRMAA after a life-changing event
Because IRMAA looks back two years, it often hits the year after you retire, when your paycheck is gone but your old income still counts. You can ask Social Security to use a more recent, lower income with Form SSA-44 if your income dropped because of one of these life-changing events:
- Marriage, divorce or annulment
- Death of your spouse
- Work stoppage or reduced work hours, including retirement
- Loss of income-producing property through no fault of your own, such as a disaster
- Loss or reduction of a pension
- An employer settlement payment because of the employer’s closure or bankruptcy
Send proof, such as a letter from your employer showing your retirement date, along with the form. If Social Security approves it, your premium is reduced going forward. If your tax return was amended or the IRS data was wrong, you can request a new determination for that reason too. Details are on SSA’s lower your IRMAA page.
Worked example: a retired couple
- Their 2025 return: adjusted gross income of $285,000 plus $5,000 of municipal bond interest gives a MAGI of $290,000.
- Their bracket: $290,000 falls between $282,001 and $352,000, the third of six joint brackets.
- Their 2027 premiums: $419.00 each for Part B instead of $209.50, plus $39.70 each in Part D IRMAA on top of their drug plans.
- The cost of IRMAA: $249.20 a month per person, or $5,981 for the year for both of them.
- The opportunity: they are only $8,000 over the line. Had a $8,000 qualified charitable distribution or a smaller Roth conversion kept 2025 MAGI at $282,000, they would save $3,600 in 2027.
- If one of them retired in 2026 and their income fell, Form SSA-44 could move them to a lower bracket based on 2026 income instead of waiting two years.
Related calculators
Plan the rest of your retirement income with these free DexoCalc tools.
2027 IRMAA FAQs
For 2027, IRMAA starts when 2025 MAGI is above $112,000 for single filers or $224,000 for joint filers (projected). There are five surcharge brackets above that, with the top one starting at $500,000 single and $750,000 joint. Part B ranges from $209.50 to $712.30 a month per person.
Medicare uses your modified adjusted gross income from your 2025 federal tax return, two years before the premium year. MAGI is your adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a).
The Medicare Trustees project a standard 2027 Part B premium of about $209.50, up from $202.90 in 2026. People with IRMAA pay $293.30 to $712.30.
Part D IRMAA for 2027 ranges from $15.40 to $96.40 a month per person, based on the $41.33 national base beneficiary premium. It is added to whatever your drug plan charges and is paid to Medicare, not to the plan.
CMS usually announces the next year’s Part B premium and IRMAA amounts in November. Social Security then mails IRMAA notices in late November and December, and the new premiums start in January 2027.
Per person. Each spouse enrolled in Medicare pays their own IRMAA. A married couple filing jointly uses the joint brackets, and if both are on Medicare the household cost is doubled.
You can often lower it by keeping MAGI under a bracket edge: size Roth conversions carefully, give through qualified charitable distributions after age 70 and a half, spread capital gains across years and contribute to pre-tax accounts while you still work.
If your income dropped because of a life-changing event such as retirement, reduced work hours, marriage, divorce or the death of a spouse, file Form SSA-44 with Social Security and include proof. They can then use your more recent, lower income.
Yes. A Roth conversion adds to your adjusted gross income in the year you convert, so it can raise your IRMAA two years later. Qualified Roth withdrawals afterward do not count.
Only the taxable part of your Social Security benefits counts, because MAGI starts from adjusted gross income. Up to 85% of benefits can be taxable at IRMAA income levels.
Yes. The first four thresholds rise each year with the Consumer Price Index for the 12 months through August, rounded to the nearest $1,000. The top bracket thresholds of $500,000 and $750,000 are fixed.
It uses the Medicare IRMAA formulas: Part D IRMAA from the national base premium, which reproduces every official 2026 Part D amount to the cent, and Part B at 1.4 to 3.4 times the standard premium, which lands within 10 cents of every official 2026 amount. The 2027 amounts are projections until CMS publishes them; your Social Security notice is the final word.
Manzoor Ahmad
Founder of DexoCalc, 13+ years of web development and SEO experience
Manzoor designs, codes and tests every DexoCalc calculator himself. For this tool he rebuilt the IRMAA premium formulas from the Social Security Act and CMS notices, confirmed they reproduce the official 2026 figures (Part D to the cent, Part B within 10 cents), and checked the 2027 projections against independent bracket trackers. Read more about Manzoor.
Sources and references
- Centers for Medicare and Medicaid Services, 2026 Medicare Parts A and B Premiums and Deductibles.
- Centers for Medicare and Medicaid Services, Medicare Part D 2027 national average monthly bid amount (base beneficiary premium $41.33).
- Social Security Administration, Premiums: rules for higher-income beneficiaries and Form SSA-44.
- Social Security Administration, POMS HI 01101.020, IRMAA sliding scale tables.
- Boards of Trustees, 2026 Medicare Trustees Report (projected 2027 Part B premium), as summarized by MOAA.
- Medicare.gov, Medicare costs.
This 2027 IRMAA calculator provides estimates for planning and is not tax or legal advice. The 2027 figures are projections from the Medicare Trustees’ Part B estimate, the announced Part D base premium and inflation-indexed thresholds; CMS publishes the official amounts in November. Your IRMAA notice from the Social Security Administration is the final word. Not affiliated with or endorsed by the Social Security Administration or the Centers for Medicare and Medicaid Services.