Medicare Part D

2027 IRMAA Thresholds for Medicare Enrollees in Lewiston

LEWISTON, Maine — As Medicare's Annual Enrollment Period runs through Dec. 7, higher-income retirees in Androscoggin County are taking a closer look at a line item that catches many by surprise: the income-related monthly adjustment amount, or IRMAA. For 2027, the income thresholds and the surcharges tied to them will determine what some beneficiaries pay on top of the standard Part B and Part D premiums. CMS typically publishes those 2027 figures later in the fall.

Here's what to know before you finalize your coverage this fall.

What IRMAA actually is

IRMAA stands for "income-related monthly adjustment amount." It's an extra amount added to your Part B premium and your Part D premium if your income is above a certain level. It is not a penalty for being late — it's a surcharge based on what you earned.

Most people pay the standard Part B premium and no Part D surcharge. But if your income crosses the first threshold, Social Security adds an extra amount to both your Part B bill and your Part D bill each month.

The 2026 income thresholds

For 2026, IRMAA begins for a single filer with income above $109,000, and for a married couple filing jointly with income above $218,000. If your income falls below those numbers, you are not subject to the surcharge.

Above those thresholds, IRMAA is tiered. The higher your income, the higher the surcharge — with several brackets that step up as income rises. The very top bracket applies to single filers with income at or above roughly $500,000 and joint filers at or above $750,000. For the exact 2026 dollar amounts in each tier, see Medicare.gov's "Costs" page, which is updated by CMS.

Which year of income counts

Here's the part that trips people up: IRMAA for 2027 is based on your 2025 tax return — the most recent one Social Security will have on file. That two-year lookback means a one-time bump in income (from selling a house, cashing out an investment, or a Roth conversion in 2025) can raise your Medicare premiums in 2027, even if your income is much lower now. CMS publishes the 2027 IRMAA brackets later in the fall.

If your income has dropped, you can appeal

If you've had a "life-changing event" since that 2024 tax year, you can ask Social Security to use more recent income instead. Qualifying events include:

• Retirement or reduced work hours
• Marriage, divorce, or the death of a spouse
• Loss of pension income
• Loss of income-producing property (not by sale)

You file Form SSA-44 with documentation. Many people don't realize this option exists, and it's one of the most useful tools if your finances have changed.

How this fits with the rest of your 2027 drug costs

IRMAA on Part D is separate from — and in addition to — your plan's regular premium. It's paid directly to Medicare, usually deducted from your Social Security check.

A few Part D facts worth keeping in mind while you compare drug coverage for 2027:

• The out-of-pocket cap for Part D is $2,100 in 2026 and $2,400 in 2027. Once you hit it, you pay nothing more for covered drugs the rest of the year.
• The maximum Part D deductible is $615 for 2026 and $700 for 2027.
• The old coverage gap ("donut hole") is gone; Part D now has three phases.
• The Medicare Prescription Payment Plan lets you spread your drug costs across monthly payments instead of paying large amounts at the pharmacy counter.

None of those features change based on IRMAA — the surcharge only affects your premium.

What Lewiston-area residents can do this fall

Lewiston is in Androscoggin County, where a range of stand-alone Part D and Medicare Advantage options are available during Annual Enrollment. The 2027 lineup is detailed in each plan's Annual Notice of Change and on Medicare.gov's Plan Finder. If you're subject to IRMAA, keep in mind that switching plans doesn't change your surcharge — that's set by your tax return, not your plan choice. But it's still worth reviewing whether your current drug coverage fits your prescriptions for the year ahead.

The deadline to make changes for coverage starting Jan. 1 is Dec. 7.

Reader Questions

Q: I just retired this year. Will my 2027 Medicare premium reflect that? Not automatically. Medicare will look at your 2025 income. If retirement dropped your income significantly, file Form SSA-44 with Social Security and provide proof.

Q: Does IRMAA go away once my income comes back down? Yes. IRMAA is recalculated each year using the most recent tax return on file. When your income falls below the threshold, the surcharge stops the following year.

Q: Do Roth IRA withdrawals count toward the IRMAA threshold? Qualified Roth withdrawals generally do not count as taxable income. But a Roth conversion does count in the year you do it, and can push you over a threshold two years later.

Q: I got a letter saying I owe IRMAA and I disagree. What now? You can request a reconsideration through Social Security. If you had a qualifying life-changing event, submit Form SSA-44. Otherwise, you can appeal the determination itself.

Where to get help

• Medicare.gov — official premium and IRMAA tables (2027 figures posted later in the fall), plan finder, and enrollment tools
• 1-800-MEDICARE (1-800-633-4227), available 24/7
• Maine SHIP (Medicare Savings for Maine) — free, unbiased local counseling for Lewiston-area residents at 1-877-353-3771
• Social Security at 1-800-772-1213 for IRMAA questions and Form SSA-44

Income-based surcharges catch a lot of people off guard, but they follow a predictable formula. Knowing the thresholds — and knowing you can appeal after a life change — is the difference between a surprise bill and a plan you understand.