2027 IRMAA Brackets — Projected
Projected Medicare Income-Related Monthly Adjustment Amount (IRMAA) thresholds for 2027, set by your 2025 modified adjusted gross income under the two-year lookback.
Projected 2027 IRMAA MAGI thresholds
Central case below assumes CPI-U growth of 2.5% over the statutory window. The sensitivity table further down shows what 2.0% and 3.0% would produce instead — the whole plausible range moves the first threshold by only about $1,000.
| Tier | 2026 official MAGI band | 2027 projected MAGI band (2025 income) | Status |
|---|---|---|---|
| 0 | $0 – $109,000 | $0 – $112,000 | Projected |
| 1 | $109,001 – $137,000 | $112,001 – $140,000 | Projected |
| 2 | $137,001 – $171,000 | $140,001 – $175,000 | Projected |
| 3 | $171,001 – $205,000 | $175,001 – $210,000 | Projected |
| 4 | $205,001 – $500,000 | $210,001 – $500,000 | Lower edge projected |
| 5 | $500,001 and above | $500,001 and above | Set by statute |
| Tier | 2026 official MAGI band | 2027 projected MAGI band (2025 income) | Status |
|---|---|---|---|
| 0 | $0 – $218,000 | $0 – $224,000 | Projected |
| 1 | $218,001 – $274,000 | $224,001 – $280,000 | Projected |
| 2 | $274,001 – $342,000 | $280,001 – $350,000 | Projected |
| 3 | $342,001 – $410,000 | $350,001 – $420,000 | Projected |
| 4 | $410,001 – $750,000 | $420,001 – $750,000 | Lower edge projected |
| 5 | $750,001 and above | $750,001 and above | Set by statute |
The married-filing-jointly thresholds have been exactly twice the single thresholds in every year the brackets have existed, so the projection above doubles the projected single figures. The top tier is not a projection: $500,000 / $750,000 is held flat by statute through 2027.STATUTORY
How this projection is built
The statutory rule. Section 1839(i)(5) of the Social Security Act, codified at 42 U.S.C. §1395r(i)(5), indexes each IRMAA dollar threshold as follows:
threshold = base amount × (average CPI-U over the 12 months ending August of the preceding year ÷ average CPI-U over the 12 months ending August 2006), then rounded to the nearest multiple of $1,000.
For calendar year 2027, the numerator is the CPI-U average over September 2025 through August 2026. "CPI-U" is the Consumer Price Index for All Urban Consumers, U.S. city average, published by the Bureau of Labor Statistics.
What we did. We grew the 2026 official thresholds ($109,000 / $137,000 / $171,000 / $205,000 single, doubled for joint) by an assumed 2.5% and rounded each result to the nearest $1,000. We did not invent a CPI print.
Where this can be off, and by how much. Two places. First, the CPI assumption itself — the sensitivity table below covers 2.0% to 3.0%. Second, the statute compounds from a 2006 base and rounds once at the end, while we grow the already-rounded 2026 figures; that alone can shift a threshold by up to $1,000 in either direction. So read every number here as ±$1,000 at minimum.
What we deliberately do not project. The dollar surcharges and the standard Part B premium. Part B IRMAA is set so each tier pays 35%, 50%, 65%, 80% or 85% of total Part B costs rather than the standard 25% — those amounts track Medicare program spending, not consumer prices, and cannot be derived from CPI. They arrive with the CMS announcement.
Sensitivity: what different CPI outcomes produce
| Tier entry | 2026 official | CPI +2.0% | CPI +2.5% (central) | CPI +3.0% |
|---|---|---|---|---|
| Tier 1 starts above | $109,000 | $111,000 | $112,000 | $112,000 |
| Tier 2 starts above | $137,000 | $140,000 | $140,000 | $141,000 |
| Tier 3 starts above | $171,000 | $174,000 | $175,000 | $176,000 |
| Tier 4 starts above | $205,000 | $209,000 | $210,000 | $211,000 |
| Tier 5 starts above | $500,000 | $500,000 | $500,000 | $500,000 |
Across the whole band the first threshold lands between $111,000 and $112,000 — consistent with the independent 2027 projections published elsewhere, which cluster in the $111,000–$113,000 range. That convergence is not confirmation; it just means everyone is applying the same formula to the same missing data point.
What this means if you are planning
The uncomfortable part of the two-year lookback: your 2027 IRMAA tier was decided by your 2025 tax return, which is already filed. Nothing you do in 2026 changes your 2027 surcharge. If a 2025 Roth conversion, a large capital gain, or a first RMD year pushed you over a threshold, the 2027 bill is already set — the remaining moves are a life-changing-event appeal (Form SSA-44) where one applies, not income timing.
Where planning still bites is 2028 and beyond, which your 2026 income sets. That is the year still in your hands as you read this, and it is the reason to model the whole ladder rather than one bracket table.
Next decision: Which of your income years crosses a threshold? — run the two-year lookback projector →
Will your RMD alone push you over? — check the RMD → IRMAA interaction →
Or see every surcharge year across your whole retirement — run the free tax-aware simulation →
Common questions
- Are the 2027 IRMAA brackets official yet?
- No. CMS announces the following year's Medicare premiums and IRMAA thresholds in the autumn — the 2026 amounts were released on November 14, 2025. Expect the official 2027 figures around November 2026. Every number on this page is a projection until then.
- Which year's income sets my 2027 IRMAA?
- Your 2025 modified adjusted gross income, through the two-year lookback. That return is already filed, so your 2027 tier is effectively locked in — the planning window for 2027 closed on December 31, 2025.
- How are the IRMAA thresholds indexed?
- Under 42 U.S.C. 1395r(i)(5), each threshold is the base amount grown by the increase in average CPI-U over the 12 months ending in August of the preceding year, measured against the 12 months ending August 2006, then rounded to the nearest $1,000. For 2027 that means the 12 months ending August 2026.
- Why can't you publish exact 2027 numbers now?
- The averaging window runs through August 2026, and the Bureau of Labor Statistics does not publish the August CPI-U reading until September. Until that print lands, the last input to the formula is unknown, so any 2027 threshold is an estimate.
- Is the top IRMAA bracket also indexed?
- No. The highest threshold is held at $500,000 single and $750,000 married filing jointly through 2027; indexing on that tier resumes in 2028 from an August 2026 base. So the top bracket in our 2027 projection is not a projection at all — it is set by statute.
- Do you project the 2027 surcharge dollar amounts too?
- No, and neither should anyone else from CPI alone. The Part B surcharges are set so each tier covers 35, 50, 65, 80 or 85 percent of total Part B costs instead of the standard 25 percent, so they follow the 2027 Part B premium, which is driven by program spending rather than consumer prices. Those amounts arrive with the CMS announcement.