IRMAA Brackets 2027: Thresholds Based on 2025 Income
Computed, not yet announced by CMS. The 2027 IRMAA brackets use your 2025 tax return. The first bracket starts above $112,000 of MAGI for single filers and $224,000 for joint filers. We calculate the thresholds from the statute and show that the same formula reproduces every official year from 2021 to 2026.
Maintained by Archie Chang · Thresholds computed from statute and BLS data October 18, 2026 · Methodology & sources
2027 IRMAA income thresholds (2025 MAGI)
Each row is the MAGI above which the next bracket starts. Where two values appear, the answer depends on how the missing October 2025 CPI-U is treated and how CMS rounds (see below); the difference is $1,000 for individual returns and $2,000 for joint returns.
| Threshold | 2027 individual | 2027 joint | 2026 individual | 2026 joint |
|---|---|---|---|---|
| First bracket starts above | $112,000 | $224,000 | $109,000 | $218,000 |
| Second bracket starts above | $141,000 or $142,000 | $282,000 or $284,000 | $137,000 | $274,000 |
| Third bracket starts above | $176,000 or $177,000 | $352,000 or $354,000 | $171,000 | $342,000 |
| Fourth bracket starts above | $211,000 or $212,000 | $422,000 or $424,000 | $205,000 | $410,000 |
| Top bracket starts at | $500,000 | $750,000 | $500,000 | $750,000 |
Married filing separately (lived with spouse at any time during the year): standard premium up to $112,000, the 80% bracket above that and below $388,000, and the 85% bracket at $388,000 or more. The $500,000 and $750,000 top levels are fixed by law until 2028.
For 2026 dollar amounts and the official 2026 table, see IRMAA brackets 2026. To test your own income, use the IRMAA calculator.
Back-test: the formula reproduces CMS for 2021 to 2026
Each threshold starts from the statutory base ($85,000, $107,000, $133,500, $160,000) and is multiplied by the average CPI-U for the 12 months ending the previous August divided by the average for the 12 months ending August 2018 (249.280), then rounded to the nearest $1,000. Joint thresholds are twice the individual ones. The table compares the four individual thresholds; the joint and married-filing-separately thresholds match CMS in every year as well.
| Year | CPI-U average (Sep to Aug) | Computed | Official (CMS) | Match |
|---|---|---|---|---|
| 2021 | 257.721 (Sep 2019 to Aug 2020) | $88,000 / $111,000 / $138,000 / $165,000 | $88,000 / $111,000 / $138,000 / $165,000 | Exact |
| 2022 | 265.447 (Sep 2020 to Aug 2021) | $91,000 / $114,000 / $142,000 / $170,000 | $91,000 / $114,000 / $142,000 / $170,000 | Exact |
| 2023 | 285.848 (Sep 2021 to Aug 2022) | $97,000 / $123,000 / $153,000 / $183,000 | $97,000 / $123,000 / $153,000 / $183,000 | Exact |
| 2024 | 301.374 (Sep 2022 to Aug 2023) | $103,000 / $129,000 / $161,000 / $193,000 | $103,000 / $129,000 / $161,000 / $193,000 | Exact |
| 2025 | 310.955 (Sep 2023 to Aug 2024) | $106,000 / $133,000 / $167,000 / $200,000 | $106,000 / $133,000 / $167,000 / $200,000 | Exact |
| 2026 | 319.205 (Sep 2024 to Aug 2025) | $109,000 / $137,000 / $171,000 / $205,000 | $109,000 / $137,000 / $171,000 / $205,000 | Exact |
| 2027 | 329.223 to 329.656 (Sep 2025 to Aug 2026) | $112,000 / $141,000 or $142,000 / $176,000 or $177,000 / $211,000 or $212,000 | Not yet announced | Pending |
CPI-U: all items, U.S. city average, not seasonally adjusted (BLS series CUUR0000SA0), via the BLS data. The 2027 row is a range because BLS has no October 2025 value ("Data unavailable due to the 2025 lapse in appropriations"): the higher CPI average uses the 11 published months, the lower one fills October with the average of September and November.
What the law says
42 U.S.C. 1395r(i)(5)(A) raises each dollar amount by the percentage by which the average CPI-U "for the 12-month period ending with August of the preceding calendar year" exceeds the average for the period ending August 2018 (for years from 2020). Paragraph (5)(B) rounds to "the nearest multiple of $1,000." The $500,000 top amount is excluded from this indexing until 2028, when it starts to be indexed from August 2026.
For married people filing separately who lived together, the statute reduces the dollar amounts by the threshold amount; CMS publishes this as the first threshold and a top bracket that starts at $500,000 minus the first threshold, which is how the 2021 to 2026 tables read.
What is still unknown for 2027
The dollar amounts. Your Part B premium in each bracket is a set share of full Part B cost: the standard premium is 25%, and the five IRMAA brackets are about 35%, 50%, 65%, 80%, 85% (CMS adds a small repayment amount to each). CMS publishes the cost figure and the resulting premiums with its annual announcement, usually in mid-November (the 2026 amounts came out on November 14, 2025). Part D surcharges are also set by CMS.
For orientation only: the 2026 Medicare Trustees Report says "The estimated monthly premium for 2027 is $209.50." That is a projection of the standard premium, not an IRMAA amount, and the final number can differ. Trustees' estimates have not always matched what CMS later set.
CMS and SSA have also not said how they will handle the missing October 2025 CPI-U. Two other agencies point in different directions, and neither is CMS's method: BLS's own 2025 annual average CPI-U (321.943) is the average of the 11 published months, which matches the higher set of thresholds, while the Treasury used 325.604 as October's index for inflation-protected securities, which gives the lower set. The 11-month average also puts the second threshold within a dollar of a rounding boundary ($141,500.31 before rounding), so CMS's rounding of intermediate steps could decide it as well. The first threshold ($112,000) and the top bracket are the same either way.
Planning with 2025 income
2027 IRMAA is based on MAGI from your 2025 return. If the IRS does not have that return yet when SSA makes its decision, SSA can use your 2024 return and correct it later. If your income dropped since then because of a life-changing event, you can ask SSA for a new decision using Form SSA-44. Income in 2026 will set your 2028 bracket, when the top thresholds begin to be indexed.
IRMAA 2027 questions
What are the 2027 IRMAA brackets?
Computed from the statute, IRMAA in 2027 starts above $112,000 of 2025 MAGI on an individual return and above $224,000 on a joint return. The next thresholds are $141,000 or $142,000, $176,000 or $177,000, $211,000 or $212,000 for individual returns ($282,000 or $284,000, $352,000 or $354,000, $422,000 or $424,000 joint), depending on how the missing October 2025 inflation figure is treated and rounded. The top bracket still starts at $500,000 individual and $750,000 joint. CMS confirms the numbers with the 2027 premiums, usually in mid-November.
Which income is used for 2027 IRMAA?
Your 2025 tax return. Social Security uses income from the second calendar year before the premium year, so 2027 premiums are based on 2025 MAGI: adjusted gross income plus tax-exempt interest and certain excluded foreign and U.S.-territory income and savings bond interest added back. If the IRS does not yet have your 2025 return when SSA decides, SSA can use 2024 data and adjust later.
Are these numbers official?
Not yet. They come from the formula in 42 U.S.C. 1395r(i). The same formula reproduces CMS’s published thresholds exactly for every year from 2021 to 2026, which is why we publish them, but CMS has not announced 2027. Treat them as computed, not confirmed, until CMS publishes the 2027 premiums.
Why do some 2027 thresholds show two values?
The law indexes thresholds to the average CPI-U for the 12 months ending August 2026, and BLS did not publish a CPI-U for October 2025 because of the federal funding lapse. Using only the 11 published months, or filling October with the average of September and November, moves the three middle thresholds by $1,000 ($2,000 joint). The second threshold also sits almost exactly on a rounding boundary with the 11-month average, so how CMS rounds intermediate steps can matter too. That is why we show both values. The first threshold and the top bracket are the same under every treatment. CMS and SSA have not said which treatment they will use.
What will the 2027 IRMAA premiums be?
Not known until CMS announces 2027 premiums. The 2026 Medicare Trustees Report projects a 2027 standard Part B premium of $209.50, up from $202.90 in 2026, but that is a projection. By statute the IRMAA brackets raise your Part B premium to about 35%, 50%, 65%, 80% or 85% of full cost, compared with 25% for the standard premium; the dollar amounts follow from CMS’s 2027 cost figure.
When does CMS announce 2027 IRMAA?
CMS released the 2026 amounts on November 14, 2025, so the 2027 announcement is usually expected in mid-November 2026. We will replace the computed figures with the official table when it is out.
IRMAA by year and tools
Authoritative sources: 42 U.S.C. 1395r(i) · BLS: CPI-U (CUUR0000SA0) · CMS: 2026 premiums and IRMAA · 2026 Medicare Trustees Report