IRMAA 2027 Explained: Brackets, Appeals and a Calculator
IRMAA is an extra amount some people pay on top of their Medicare Part B and Part D premiums when their income is higher. For 2027, Social Security generally uses your 2025 tax return. CMS hasn't published the 2027 brackets yet. In 2026, IRMAA starts above $109,000 for individual filers and $218,000 for joint filers.
Sources: CMS 2026 Medicare Parts A & B Premiums and Deductibles · SSA: Premiums, Rules for Higher-Income Beneficiaries
Key takeaways
- IRMAA uses income from your tax return from 2 years earlier. For 2027, that's generally your 2025 return.
- It's added to Part B and to Part D. If you have both, you pay it on both.
- CMS will announce the 2027 brackets. Until then, the latest CMS table is the 2026 one, shown below.
- If your income dropped because of a life-changing event, like retiring, you can ask Social Security for a new decision using Form SSA-44.
- Social Security sends you a letter if you owe IRMAA. Keep it. It explains your options.
Got an IRMAA letter and not sure what it means? We can walk you through it by phone.
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What is IRMAA?
IRMAA stands for Income-Related Monthly Adjustment Amount. It's an extra charge added to your Medicare premiums when your income is above a set level.
Most people with Part B pay the standard premium. That covers about 25% of the cost of Part B, and the government pays the rest. With IRMAA, you pay a bigger share: 35%, 50%, 65%, 80% or 85% of the total cost, depending on your income (SSA).
IRMAA isn't common. CMS says it affects roughly 8% of people with Part B (CMS).
Does IRMAA apply to Part B, Part D, or both?
Both. If you have Part B and Part D, you pay an IRMAA on each. If you only have one of them, you pay it only on the one you have (SSA).
The Part D IRMAA works a little differently:
- It's a set amount added on top of your drug plan's premium. It doesn't change based on which plan you pick.
- Social Security takes it out of your monthly benefit, even if you pay your plan premium another way.
- If you don't get Social Security payments, or the amount is bigger than your payment, you get a separate bill from CMS or the Railroad Retirement Board (SSA).
Which income counts? The 2-year lookback
Social Security uses the most recent federal tax return the IRS gives it. That's usually the return from 2 years before the premium year. Sometimes it's 3 years (SSA).
Good to know
Your 2025 tax return is most likely already filed. That's generally the one Social Security will use for your 2027 IRMAA.
What is MAGI?
IRMAA is based on your modified adjusted gross income (MAGI). For IRMAA, MAGI is your adjusted gross income plus any tax-exempt interest income (SSA). Your adjusted gross income is on your federal tax return.
IRMAA brackets 2027: what CMS has published so far
2027 status (checked October 20, 2026)
CMS hasn't published the 2027 IRMAA brackets or the 2027 Part B premium yet. We'll add the 2027 table here as soon as CMS announces it. Until then, the table below shows the 2026 figures CMS published. Be careful with "2027 brackets" you see elsewhere. Unless they come from CMS or Social Security, they're projections.
2026 IRMAA brackets from CMS (Part B and Part D)
These are the 2026 amounts for people who file an individual or joint tax return. "Individual" includes single, head of household, qualifying surviving spouse, and married filing separately if you lived apart from your spouse all year. The income shown is MAGI from your 2024 tax return (CMS).
| 2024 MAGI: individual return | 2024 MAGI: joint return | 2026 Part B monthly premium | 2026 Part D IRMAA (added to your plan's premium) |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | $14.50 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | $37.50 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | $60.40 |
| Above $205,000 and less than $500,000 | Above $410,000 and less than $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
Married and filing separately?
If you were married, lived with your spouse at any time during the year, and filed a separate return, there are only three levels in 2026 (CMS):
| 2024 MAGI | 2026 Part B monthly premium | 2026 Part D IRMAA |
|---|---|---|
| $109,000 or less | $202.90 | $0.00 |
| Above $109,000 and less than $391,000 | $649.20 | $83.30 |
| $391,000 or more | $689.90 | $91.00 |
What we know about 2027 so far
Only a few 2027 figures have been published so far:
- Social Security will generally use 2025 income for 2027, because of the 2-year lookback (SSA).
- The 2027 Part D base beneficiary premium is $41.33 (CMS, July 28, 2026). The Part D IRMAA is tied to this base premium, not to your own plan's premium (SSA).
- The 2027 Part B premium, deductible and IRMAA brackets haven't been announced yet. Medicare.gov and SSA.gov will post them when CMS does.
For timing context: last year, CMS released the 2026 figures on November 14, 2025 (CMS).
IRMAA calculator (uses CMS-published figures)
Use this to see which IRMAA level matches your income. It uses the 2026 figures published by CMS and will switch to the 2027 figures once CMS publishes them. It's educational only and isn't tax or legal advice.
Social Security makes the final decision about your IRMAA. This calculator doesn't use projections, and it doesn't include your drug plan's own premium.
Got an IRMAA letter? Your options
If Social Security decides you owe IRMAA, it sends you a letter with the amount and the reason (SSA). What you do next depends on your situation.
Ask for a new decision after a life-changing event (Form SSA-44)
If your income has gone down because of one of these events, you can ask Social Security to use your newer, lower income (SSA):
- You married or divorced, or your spouse died
- You or your spouse stopped working or reduced work hours
- You or your spouse lost income-producing property because of a disaster or another event beyond your control
- You or your spouse had a scheduled end, termination or reorganization of an employer's pension plan
- You or your spouse got a settlement from an employer because of the employer's closure, bankruptcy or reorganization
Use Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event." You'll need proof of the event, like a death certificate or a letter from your employer about your retirement. If you filed a tax return for the year in question, include your signed copy (SSA).
You can upload Form SSA-44 online, or fax or mail it with your proof to a Social Security office (SSA).
Just retired?
Retiring counts as "stopped working." If your 2025 income came from a paycheck you no longer get, Form SSA-44 may apply to you. See our guide to Medicare when you're still working at 65 for the steps around retirement.
If Social Security used old or wrong tax information
- Amended tax return: Call Social Security and send a copy of the amended return plus your IRS acknowledgment receipt (SSA).
- Social Security used a 3-year-old return: If you filed a newer return, or didn't need to file one, call or visit Social Security so it can update its records (SSA).
- The IRS has the wrong income: You need to fix it with the IRS (SSA).
- Charged a Part D IRMAA but you don't have Part D? Call 1-800-MEDICARE (1-800-633-4227; TTY 1-877-486-2048) (SSA).
If you disagree with the decision: file an appeal
You have the right to appeal. Social Security says the fastest way is online. You can also use Form SSA-561-U2, Request for Reconsideration, or contact your local office (SSA).
You don't need to appeal if you're asking for a new decision because of a life-changing event. Use Form SSA-44 for that instead.
How to contact Social Security
Call 1-800-772-1213 (TTY 1-800-325-0778), Monday through Friday, 8 a.m. to 7 p.m. in most U.S. time zones. Tell them you want to lower your IRMAA because of a life-changing event (SSA).
Want help sorting out which option fits your letter? Our Utah team can go over it with you.
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How long does IRMAA last?
IRMAA is decided one year at a time. Each year, Social Security looks at the tax return from about 2 years earlier (SSA). So a high-income year affects the premiums for one later year. The next year's amount depends on the next return.
If your income has already dropped because of a life-changing event, you don't have to wait. You can ask for a new decision now with Form SSA-44.
Common mistakes to avoid
- Setting the letter aside. The letter tells you the amount, the reason and your options. Read it and keep it.
- Assuming retirement lowers IRMAA on its own. It doesn't change until a newer tax return is used, or until you ask with Form SSA-44.
- Using the wrong tax year. For 2027, think 2025 income, not this year's.
- Forgetting Part D. The Part D IRMAA is added even if your drug plan's premium is low. It's taken out of your Social Security payment.
- Paying someone for forms you can get from Social Security. Forms SSA-44 and SSA-561 come from Social Security, and you can submit them online.
Checklist: before you call Social Security
- ✓Your IRMAA letter from Social Security
- ✓Your federal tax return for the year Social Security used
- ✓Proof of your life-changing event (for example, a retirement letter or death certificate)
- ✓An estimate of your current-year income
- ✓Your Medicare number and Social Security number
Can you avoid IRMAA?
IRMAA is set by law and based on your income, so you can't opt out. If your income dropped after a life-changing event, you can ask for a new decision. If Social Security used wrong or old information, you can get it corrected. To plan future income, talk with a tax professional. We don't give tax advice.
Frequently asked questions
What is IRMAA?
IRMAA, the Income-Related Monthly Adjustment Amount, is an extra amount added to your Medicare Part B and Part D premiums when your income is above a set level. Social Security decides it using your tax return from about 2 years earlier. CMS says roughly 8% of people with Part B pay it.
What does IRMAA stand for?
IRMAA stands for Income-Related Monthly Adjustment Amount. "Income-related" means it's based on your income. "Monthly adjustment amount" means it's added to your monthly Part B and Part D premiums. Social Security sends you a letter if you have to pay it, with the amount and the reason.
What are the IRMAA brackets for 2027?
CMS hasn't published the 2027 IRMAA brackets yet. We'll post them on this page as soon as CMS announces them. For now, the 2026 brackets from CMS start above $109,000 of income for individual filers and above $218,000 for joint filers. For 2027, Social Security will generally use your 2025 income.
How is IRMAA calculated?
Social Security takes your modified adjusted gross income (adjusted gross income plus tax-exempt interest) from the tax return about 2 years earlier and compares it with the year's income brackets. Your bracket sets a fixed extra amount for Part B and another for Part D. It isn't a percentage of your income.
How do I appeal IRMAA?
If your income dropped after a life-changing event, such as retiring or losing a spouse, ask for a new decision with Form SSA-44 and include proof. If you think the decision is wrong, file an appeal online or with Form SSA-561-U2. You can also call Social Security at 1-800-772-1213.
How long does IRMAA last?
IRMAA is decided one year at a time. Each year, Social Security looks at your tax return from about 2 years earlier, so your amount can change, or go away, from one year to the next as your income changes. After a life-changing event, you can ask for a new decision right away with Form SSA-44.
Can I avoid IRMAA?
IRMAA is set by law based on your income, so you can't opt out of it. You can ask Social Security for a new decision if your income dropped because of a life-changing event, or ask it to correct wrong or old tax information. For planning future income, talk with a tax professional.
Does IRMAA apply to Part D?
Yes. If you have Medicare drug coverage and your income is above the first bracket, you pay a Part D IRMAA on top of your plan's premium. In 2026 it ranges from $14.50 to $91.00 a month. Social Security takes it out of your benefit payment, or you get a separate bill.
Talk with our Utah team
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Related guides
Sources
- CMS, 2026 Medicare Parts A & B Premiums and Deductibles (Nov 14, 2025)
- Social Security, Premiums: Rules for Higher-Income Beneficiaries
- Social Security, Request to lower an IRMAA and Form SSA-44
- CMS, July 28, 2026 Parts C & D Announcement (2027 Part D base beneficiary premium)
- Medicare.gov, How much does Medicare drug coverage cost?
Last updated: October 20, 2026. 2027 figures pending from CMS.