Use this IRMAA 2027 calculator to check which Medicare surcharge tier you fall into. IRMAA (Income-Related Monthly Adjustment Amount) is an extra charge on Medicare Part B and Part D premiums for people with higher incomes. This IRMAA 2027 calculator estimates whether you will pay IRMAA in 2027, which tier you fall in, and what it will cost per person per year.
Important: As of October 20, 2026, CMS has not published the 2027 IRMAA brackets or the 2027 Part B premium. Those usually come out in the fall. Until then, the IRMAA 2027 calculator uses the official 2026 figures plus a clearly labelled 2027 estimate. We explain the estimate method below.
How IRMAA works
Social Security looks at your modified adjusted gross income (MAGI) from two years earlier. For 2027 premiums, that means your 2025 tax return. MAGI for IRMAA is your adjusted gross income plus tax-exempt interest. If it is above a threshold, you pay a surcharge on top of the standard premium for both Part B and Part D.
Under the law, high earners pay 35%, 50%, 65%, 80% or 85% of the cost of Part B coverage, instead of the standard 25%. That is why each tier’s total premium is roughly 1.4, 2, 2.6, 3.2 or 3.4 times the standard premium. The CMS 2026 premium fact sheet has the full official table.
Who pays IRMAA
- Single filers with 2025 MAGI above the first threshold (it was $109,000 for 2026).
- Joint filers above the joint threshold ($218,000 for 2026).
- Married people filing separately who lived with their spouse at any time in the year. They face much tougher brackets and reach the top tiers quickly.
Roughly 8% of Part B enrollees pay IRMAA, according to CMS.
How to use the IRMAA 2027 calculator
- Choose your filing status from the tax return two years back.
- Enter your MAGI: AGI (Form 1040, line 11) plus tax-exempt interest (line 2a).
- Pick the premium year. “2026 (official)” uses CMS figures. “2027 (estimate)” uses the projected $209.50 premium and the same tier multiples.
- See your tier, monthly Part B and Part D surcharges, and the annual cost. For a couple where both are on Medicare, double the result.
Formula
Monthly IRMAA cost = (tier Part B premium − standard Part B premium) + tier Part D surcharge
Annual extra cost = monthly IRMAA cost × 12
The 2027 estimate uses: tier Part B premium ≈ $209.50 × tier multiple.
2026 IRMAA brackets (official, based on 2024 MAGI)
| Single MAGI | Joint MAGI | Part B total/month | Part D surcharge/month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $527.50 | $60.40 |
| $205,001 – $499,999 | $410,001 – $749,999 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
2027 IRMAA estimate (based on 2025 MAGI)
| Tier | Multiple of standard | Est. Part B total/month |
|---|---|---|
| Standard (no IRMAA) | 1.0× | $209.50 |
| Tier 1 | 1.4× | ≈ $293.30 |
| Tier 2 | 2.0× | ≈ $419.00 |
| Tier 3 | 2.6× | ≈ $544.70 |
| Tier 4 | 3.2× | ≈ $670.40 |
| Tier 5 | 3.4× | ≈ $712.30 |
How we estimated this: the $209.50 base is the 2027 standard premium projected in the 2026 Medicare Trustees Report. The multiples follow the 35–85% cost shares set in law. CMS rounds differently, so final figures may be off by a few dollars. The lower income thresholds are adjusted for inflation each year (CPI-U), so they will probably rise a little above the 2026 levels. We do not show a guessed dollar threshold. Until CMS publishes, the IRMAA 2027 calculator applies the 2026 thresholds and warns you if you are within about 3% of a cliff. The top thresholds ($500,000 single, $750,000 joint) are fixed in law and are not indexed until 2028.
Worked examples
Example 1: single filer, 2026
Linda’s 2024 MAGI was $150,000. That is tier 2. Her Part B premium is $405.80 instead of $202.90, so she pays $202.90 extra, plus $37.50 for Part D. That is $240.40 a month, or $2,884.80 a year.
Example 2: married couple, 2027 estimate
Tom and Ana file jointly with 2025 MAGI of $230,000. Using 2026 thresholds, they fall in tier 1. Estimated Part B is $293.30 each, which is $83.80 over standard. Part D adds about $14.50 each (the 2026 figure). Together that is about $196.60 a month, or $2,359 a year. If the 2027 threshold rises above $230,000, they would pay nothing, which is why the warning flag matters.
Common mistakes
- Using this year’s income. IRMAA uses income from two years earlier.
- Forgetting tax-exempt interest. Municipal bond interest counts toward MAGI.
- Thinking it is a sliding scale. IRMAA is a cliff. Going $1 over a threshold triggers the whole tier.
- Missing one-off income. Roth conversions, large capital gains and home sale gains above the exclusion all count.
- Not appealing after a life change. Retirement, a reduced work schedule, or the death of a spouse can qualify you for a lower IRMAA with form SSA-44.
Tips to manage IRMAA
- Spread Roth conversions over several years so each year stays just under a threshold.
- Use qualified charitable distributions from an IRA after age 70½. They are excluded from AGI.
- Time large capital gains with the two-year lookback in mind.
- Check each tier edge in the IRMAA 2027 calculator before you make a big financial move.
Our unique angle: the cliff-distance check
Most IRMAA tables just list the brackets. This calculator also shows how far you are from the next threshold up and the next one down, in dollars. If you are $3,000 over a cliff, a small change such as a QCD or a deferred gain could save you thousands in premiums.
Last reviewed: October 2026
Related: 2027 Social Security COLA calculator · senior bonus deduction calculator · RMD calculator · retirement calculator.