Medicare Part D

2027 Medicare IRMAA Brackets: Macon, GA

MACON, Ga. — As Medicare's Annual Enrollment Period runs through Dec. 7, higher-income retirees are getting a fresh look at something that catches many people off guard: the income-related monthly adjustment amount, or IRMAA. For 2026, the surcharge kicks in when a single filer's income tops $109,000, and it applies on top of both Part B and Part D premiums.

If you're near that threshold — or if a one-time bump in income two years ago pushed you over it — here's what to know before you finalize your coverage this fall.

What IRMAA actually is

IRMAA is not a separate bill or a penalty. It's an extra amount added to your standard Part B premium and, if you have Part D drug coverage, to your Part D premium as well. Social Security calculates it automatically based on your tax return and sends you a letter if it applies.

The key detail most people miss: Medicare looks back two years. Your 2027 IRMAA will be based on your 2025 tax return — specifically your modified adjusted gross income (MAGI), which is your AGI plus any tax-exempt interest.

The income thresholds for 2026

For 2026, IRMAA begins above these MAGI levels:

• Single filer: more than $109,000
• Married filing jointly: more than $218,000
• Married filing separately (lived with spouse): a much lower threshold applies

Above those first thresholds, there are five tiers in total. The higher your income, the higher the surcharge on both Part B and Part D. The very top tier applies to single filers with income at or above $500,000 and joint filers at or above $750,000.

For the exact dollar amounts at each tier, check the "Costs" page at Medicare.gov — CMS updates the chart each fall.

Why it hits people by surprise

A few common triggers push otherwise middle-income households into IRMAA territory:

• Selling a home with a large capital gain
• A Roth conversion done in a single tax year
• Required minimum distributions (RMDs) starting at age 73
• An inherited IRA that had to be drawn down
• Continued work income alongside Social Security

Because the look-back is two years, a 2025 event you've already forgotten about can shape your 2027 premiums.

You can appeal — if you had a life-changing event

If your income has dropped since that 2024 return, you may be able to ask Social Security to use more recent numbers. The formal process is called a life-changing event reconsideration, and the qualifying reasons include:

• Marriage, divorce, or the death of a spouse
• You or your spouse stopped working or cut back hours
• Loss of income-producing property (not from a sale you chose)
• Loss or reduction of a pension
• An employer settlement payment

The form is SSA-44. You'll want documentation — a termination letter, a death certificate, or similar. Approval isn't automatic, but many retirees who left the workforce successfully use this route.

How this fits into your fall decision

For Macon residents comparing coverage during Annual Enrollment (Oct. 15 – Dec. 7), IRMAA doesn't change which plans you can choose. It changes what you'll pay on top of the plan's premium. A couple of things worth keeping in mind:

• If you have a Medicare Advantage plan that includes drug coverage, the Part D portion of IRMAA still applies separately.
• The Part D out-of-pocket cap is $2,100 in 2026 and $2,400 in 2027, and the maximum Part D deductible is $615 in 2026 and $700 in 2027 — these apply to everyone with Part D, IRMAA or not.
• The Medicare Prescription Payment Plan lets you spread drug costs across the year in monthly installments, which can help with cash flow even if you owe IRMAA.

Macon is in Bibb County, and plan availability is set at the county level. A licensed counselor at Georgia's SHIP (called GeorgiaCares) can walk through your specific numbers at no cost.