2027 IRMAA Brackets and How to Appeal With Form SSA-44

The 2027 IRMAA brackets will be set from your 2025 tax return. Current projections put the first surcharge tier above about $112,000 of modified adjusted gross income (MAGI) for single filers and $224,000 for joint filers. The standard Part B premium is projected at about $209.50 a month. If your income fell after 2025 because you retired, lost a spouse or cut back on work, you can ask Social Security to use the lower figure by filing Form SSA-44. That can cut the surcharge or remove it.

Last updated: October 24, 2026 · By Syed Kaja Moinudeen

Key takeaways

• Your 2027 Part B and Part D surcharges will generally be based on your 2025 MAGI. This is the two-year lookback.
• The 2027 figures in this post are projections. The official numbers usually come out in November. For now, the official 2026 tiers start above $109,000 single and $218,000 joint.
• MAGI for IRMAA is your AGI plus tax-exempt interest. Roth conversions, capital gains, RMDs and home-sale gains all count.
• SSA accepts eight life-changing events, including work stoppage (retirement), work reduction and death of a spouse.
• If your problem is wrong tax data and not a life change, the fix is an amended return or an IRS correction. You can also request a reconsideration within 60 days.

What IRMAA Is and Why Your 2025 Income Sets Your 2027 Premium

IRMAA stands for income-related monthly adjustment amount. It's an extra charge on top of the standard Part B premium and your Part D drug plan premium. Social Security decides who owes it, using income data it gets from the IRS.

The surprise for most people is which year SSA looks at. SSA says it uses the most recent tax information the IRS can provide. That's generally from two years before the premium year, and never more than three years before. For example, 2026 premiums are based on 2024 returns. That makes 2025 the year that counts for 2027.

That gap hurts new retirees the most. Say you earned a full salary in 2025 and retired in early 2026. Medicare will bill you in 2027 as if you still had that paycheck.

2027 IRMAA Brackets Table: Projected Part B and Part D Surcharges

Update note: CMS has not released the official 2027 numbers yet. The table below shows the official 2026 CMS figures, which also appear in SSA's POMS HI 01101.020. Next to them are the 2027 projections that exist so far. This post will be updated when CMS publishes the official numbers, usually in November.

2026 MAGI (single)	2026 MAGI (joint)	2026 Part B monthly total	2026 Part D add-on	2027 (projected)
$109,000 or less	$218,000 or less	$202.90	$0	Up to about $112,000 / $224,000; premium about $209.50
$109,001–$137,000	$218,001–$274,000	$284.10	+$14.50	Pending CMS
$137,001–$171,000	$274,001–$342,000	$405.80	+$37.50	Pending CMS
$171,001–$205,000	$342,001–$410,000	$527.50	+$60.40	Pending CMS
$205,001–$499,999	$410,001–$749,999	$649.20	+$83.30	Pending CMS
$500,000 or more	$750,000 or more	$689.90	+$91.00	Pending CMS

Married filing separately: This applies if you lived with your spouse at any point in the year. In 2026, MAGI of $109,000 or less pays the standard $202.90. MAGI above $109,000 and below $391,000 jumps straight to $649.20 plus $83.30 for Part D. At $391,000 and up, the charge is $689.90 plus $91.00. Spouses who lived apart all year use the single brackets.

The 2027 threshold projection comes from The Finance Buff's tracking of CPI-U inflation data. Treat it as an estimate, not an official figure. The $209.50 premium estimate traces to the 2026 Medicare Trustees Report. KFF rounds it to $210, a 3.3% increase.

2026 vs 2027: How Much the Thresholds and Base Premium Are Expected to Rise

The projected change is modest. The first threshold would move from $109,000 to about $112,000 for singles and from $218,000 to about $224,000 for couples, roughly $3,000 and $6,000. The base premium would rise about $6.60 a month, from $202.90 to about $209.50.

That's much smaller than last year's jump. Part B went from $185.00 in 2025 to $202.90 in 2026, an increase of $17.90. The 2025 Trustees Report had projected $218.60 for 2027, so the newer estimate is lower.

Watch the cliffs. IRMAA isn't phased in. Going $1 over a threshold puts you in the full next tier. In 2026, a single filer at $109,001 pays $81.20 a month more for Part B and $14.50 more for Part D. That's $1,148.40 a year for one extra dollar of income.

What Counts as MAGI for IRMAA

SSA defines IRMAA MAGI as your adjusted gross income (Form 1040, line 11) plus tax-exempt interest (line 2a). This is a different formula from the MAGI used for ACA subsidies or Roth IRA eligibility.

Items that commonly push people over a threshold:

• Roth conversions. Every converted dollar is taxable income in the year you convert. A $60,000 conversion adds $60,000 to MAGI.
• Capital gains. This includes mutual fund distributions you didn't plan for and gains from rebalancing a taxable account.
• Required minimum distributions from traditional IRAs and 401(k)s.
• Home sales. The part of the gain above the home-sale exclusion is taxable.
• Municipal bond interest. It's tax-free for income tax, but it's added back for IRMAA.
• Severance, deferred compensation and a final-year bonus paid in your last working year.

The 8 Life-Changing Events That Qualify for an SSA-44 Appeal

Form SSA-44 is for people whose income dropped because of one of these events, listed in the SSA Handbook § 2507:

1. Marriage
2. Divorce or annulment
3. Death of your spouse
4. Work stoppage. Retirement, a layoff or selling your business can qualify.
5. Work reduction. Fewer hours or a move to part-time work.
6. Loss of income-producing property to a disaster or another event outside your control
7. Loss of pension income, such as a pension plan termination or reduction
8. Employer settlement payment because your employer closed, went bankrupt or reorganized

Other events don't qualify. A one-time capital gain doesn't, and neither does a stock market drop. If SSA denies your SSA-44 because the event isn't on the list, you can still appeal the decision.

Step-by-Step: How to File Form SSA-44

Example: Maria, 66, is single. She retired in February 2026. Her 2025 MAGI was $130,000, which would put her in the first surcharge tier for 2027 under the projected $112,000 threshold. At 2026 amounts, that tier costs $95.70 a month, or $1,148.40 a year. She expects 2027 MAGI of about $55,000 from Social Security and some IRA withdrawals. Here's how she'd file:

1. Wait for the notice, or file proactively. SSA mails IRMAA determination notices late in the year. You can file SSA-44 after you get one. Don't file if you don't owe IRMAA, because the form says not to.
2. Pick the event. Maria checks "work stoppage" and enters her retirement date.
3. Report the income drop. You'll describe how the event reduced your income. Maria lists the wages that ended.
4. Enter the right tax year's MAGI. The form asks for MAGI for a year more recent than the one SSA used. If you've already filed that return, use the actual figure. If you haven't, enter an estimate. Maria enters her estimated MAGI for the year her income dropped.
5. Understand what an estimate means. SSA later checks your estimate against your IRS return. If your real MAGI comes in higher, expect a corrected determination and possibly a back bill. Estimate honestly.
6. Attach proof (see the next section). Sign the form.
7. Submit it. SSA lets you complete SSA-44 online, or fax or mail it with your evidence to a Social Security office.

Documents You Need

• Work stoppage or reduction: a letter from your employer or a retirement letter showing the date and the change. SSA guidance also allows your own signed attestation in some cases, but SSA won't accept work evidence it can't substantiate.
• Death of a spouse: a death certificate.
• Marriage or divorce: a marriage certificate, or the divorce or annulment decree.
• Loss of pension: a letter from the plan administrator.
• Loss of income-producing property: an insurance claim or other proof of the loss.
• Employer settlement: a letter about the settlement tied to the closure, bankruptcy or reorganization.
• Income proof: a signed copy of your newer tax return if you've filed it. Make copies, and keep originals if SSA asks to see them.

What to Do If SSA Uses Wrong or Outdated Tax Data

Sometimes nothing in your life changed and the data itself is wrong. You may have amended your return, or the IRS may have made an error. SSA-44 isn't the right tool for that. According to SSA's appeals guidance:

• Amended return: Send SSA the amended return and the IRS letter acknowledging it, or an IRS transcript. SSA can issue a new initial determination without a formal appeal.
• IRS error: Get the IRS to correct it first, then give SSA the documentation.
• Formal appeal: File a request for reconsideration (Form SSA-561) within 60 days of receiving the notice. SSA presumes you received it 5 days after the date on it. You can file an appeal and a new-determination request at the same time.

5 Ways to Keep Your 2026 Income Under the 2028 IRMAA Cliffs

Your 2026 return will set your 2028 premiums. The 2028 thresholds aren't known yet, so use the 2026 tiers and the 2027 projections as a rough guide and leave some room.

1. Use QCDs. If you're 70½ or older, a qualified charitable distribution goes straight from your IRA to a charity and stays out of AGI. It can also count toward your RMD. For 2026, the limit is $111,000 per person under IRS Notice 2025-67.
2. Size Roth conversions to the gap. Say your expected MAGI is $95,000 and the tier starts around $109,000–$112,000. You could convert about $10,000 and stay under. Spreading a big conversion over several years is often cheaper than doing it all at once. High earners also face new Roth catch-up rules; see our post on the Roth catch-up rule for 2027.
3. Make HSA contributions while you still can. For 2026, the limits are $4,400 self-only and $8,750 family. Your contribution limit drops to zero starting the first month you're enrolled in Medicare, according to IRS Publication 969, so this only helps before you enroll.
4. Manage capital gains. Harvest losses to offset gains. Hold tax-inefficient funds in IRAs. Time big sales so they don't land in the same year as a conversion.
5. Watch one-off income. A home sale, a deferred-comp payout or a large IRA withdrawal for a purchase can push you up a tier. If you can, split it across tax years.

Frequently Asked Questions

Does IRMAA apply if I have a Medicare Advantage plan?

Yes. You still pay the Part B premium with a Medicare Advantage plan, so the Part B surcharge still applies. If your plan includes drug coverage, the Part D surcharge applies too. Both are based on the same MAGI tiers.

Are the 2027 IRMAA brackets official yet?

Not yet. The roughly $112,000 single and $224,000 joint thresholds, and the roughly $209.50 base premium, are projections. CMS usually publishes the official figures in November.

Which tax year does Social Security use for 2027 premiums?

Generally your 2025 return. SSA uses the most recent tax data the IRS can provide, which is usually two years back and never more than three.

Does retirement count as a life-changing event?

Yes. Retirement counts as a "work stoppage," one of the eight qualifying events. Attach an employer or retirement letter showing your last day of work.

What if my income dropped from a stock loss and not a life event?

An investment loss isn't a qualifying life-changing event, so SSA-44 won't work for it. Your lower income will be picked up automatically once the IRS reports that year's return. You can still file a reconsideration appeal if you think the determination is wrong.

How long do I have to appeal an IRMAA decision?

You have 60 days from receiving the notice to request a reconsideration. SSA presumes you received it 5 days after the date on the notice unless you show otherwise.

Do I get money back if my SSA-44 is approved?

SSA issues a new determination and adjusts your IRMAA. If you've already paid the higher amount for some months, ask the SSA representative how those months will be corrected on your account.

Can I use an estimate of my income on Form SSA-44?

Yes, if you haven't filed the return for the year your income dropped. SSA later checks the estimate against IRS data. If your actual MAGI is higher, it can revise your premium.

Sources

• CMS: 2026 Medicare Parts A & B Premiums and Deductibles
• SSA POMS HI 01101.020: IRMAA Sliding Scale Tables
• SSA POMS HI 01101.010: Modified Adjusted Gross Income
• SSA: Medicare Premiums
• SSA: Request to Lower IRMAA and Form SSA-44
• SSA Handbook § 2507
• SSA POMS HI 01140.001: IRMAA Appeals
• 2026 Medicare Trustees Report and KFF summary
• IRS Notice 2025-67 and IRS Publication 969

Disclaimer: This article is educational information only and is not financial, tax or legal advice. Check your situation with SSA, the IRS or a qualified professional.