TRANSPARENCY & TRUST
Sources and Update Log
Review every figure, its official or estimated status, source and verification date. See the MedicareBrackets editorial update log.
Every financial figure below comes from the same records used by the calculators. “Official” identifies the source status; the separate verification column shows when we actually recorded a check. Estimates remain qualified, and unknown figures are never replaced with zero.
Retirement assumptions are adjustable inputs, not agency forecasts. Original annual figures use the specification’s editorial baseline date; verification dates are recorded separately.
| Figure | Value / status | Verified | Source and notes |
|---|---|---|---|
| Social Security COLA | 3.6% Official | ssa.gov | |
| COLA effective | Benefits for December 2026 (paid January 2027) Official | Not independently verified | federalregister.gov |
| Social Security payment start | January 2027 Official | ssa.gov | |
| 2027 taxable maximum | $192,300 Official | ssa.gov | |
| 2026 taxable maximum | $184,500 Official | ssa.gov | |
| Earnings limit below FRA | $25,560 Official | ssa.gov | |
| Monthly earnings limit below FRA | $2,130 Official | ssa.gov | |
| Earnings limit in FRA year | $67,920 Official | ssa.gov | |
| Monthly limit in FRA year | $5,660 Official | ssa.gov | |
| Under-FRA withholding divisor | 2 Official | ssa.gov | |
| FRA-year withholding divisor | 3 Official | ssa.gov | |
| From the month of FRA | No limit Official | ssa.gov | |
| Maximum monthly benefit at FRA | $4,188 Official | ssa.gov | |
| Average retired-worker benefit before COLA | $2,095 Official | ssa.gov | |
| Average retired-worker benefit after COLA | $2,170 Official | ssa.gov | |
| Quarter of coverage | $1,970 Official | ssa.gov | |
| SGA, non-blind, monthly | $1,770 Official | ssa.gov | |
| SGA, blind, monthly | $2,950 Official | ssa.gov | |
| SSI COLA | 3.6% Official | ssa.gov | |
| SSI individual monthly maximum | $1,029 Official | ssa.gov | |
| SSI couple monthly maximum | $1,544 Official | ssa.gov | |
| 2026 SSI individual monthly maximum | $994 Official | ssa.gov | |
| 2026 SSI couple monthly maximum | $1,491 Official | ssa.gov | |
| SSI individual resource limit | $2,000 Official | ssa.gov | |
| SSI couple resource limit | $3,000 Official | ssa.gov | |
| SSI payment start | December 31, 2026 Official | ssa.gov | |
| CSRS COLA | 3.6% Official | opm.gov | |
| FERS COLA | 2.6% Official | opm.gov | |
| General FERS COLA eligibility age | 62 Official | opm.gov | |
| FERS lower CPI threshold | 2% Official | opm.gov | |
| FERS upper CPI threshold | 3% Official | opm.gov | |
| FERS high-CPI reduction | 1% Official | opm.gov | |
| Expected VA compensation COLA | 3.6% Estimate, not official | Not independently verified | stripes.com Expected; annual legislation and VA rate tables must confirm it. |
| Expected military retired pay COLA | 3.6% Estimate, not official | Not independently verified | stripes.com Secondary-source projection. |
| 2026 Part B standard monthly premium | $202.90 Official | cms.gov | |
| 2026 Part B annual deductible | $283 Official | cms.gov | |
| 2026 single IRMAA boundary 1 | $109,000 Official | cms.gov | |
| 2026 single IRMAA boundary 2 | $137,000 Official | cms.gov | |
| 2026 single IRMAA boundary 3 | $171,000 Official | cms.gov | |
| 2026 single IRMAA boundary 4 | $205,000 Official | cms.gov | |
| 2026 single IRMAA boundary 5 | $500,000 Official | cms.gov | |
| 2026 joint IRMAA boundary 1 | $218,000 Official | cms.gov | |
| 2026 joint IRMAA boundary 2 | $274,000 Official | cms.gov | |
| 2026 joint IRMAA boundary 3 | $342,000 Official | cms.gov | |
| 2026 joint IRMAA boundary 4 | $410,000 Official | cms.gov | |
| 2026 joint IRMAA boundary 5 | $750,000 Official | cms.gov | |
| 2026 separate IRMAA boundary 1 | $109,000 Official | cms.gov | |
| 2026 separate IRMAA boundary 2 | $391,000 Official | cms.gov | |
| 2026 Part B total, tier 0 | $202.90 Official | cms.gov | |
| 2026 Part B total, tier 1 | $284.10 Official | cms.gov | |
| 2026 Part B total, tier 2 | $405.80 Official | cms.gov | |
| 2026 Part B total, tier 3 | $527.50 Official | cms.gov | |
| 2026 Part B total, tier 4 | $649.20 Official | cms.gov | |
| 2026 Part B total, tier 5 | $689.90 Official | cms.gov | |
| 2026 Part D IRMAA, tier 0 | $0 Official | cms.gov | |
| 2026 Part D IRMAA, tier 1 | $14.50 Official | cms.gov | |
| 2026 Part D IRMAA, tier 2 | $37.50 Official | cms.gov | |
| 2026 Part D IRMAA, tier 3 | $60.40 Official | cms.gov | |
| 2026 Part D IRMAA, tier 4 | $83.30 Official | cms.gov | |
| 2026 Part D IRMAA, tier 5 | $91 Official | cms.gov | |
| 2027 Part B standard monthly premium | $209.50 Estimate, not official | Not independently verified | cms.gov Supplied Trustees projection; CMS 2027 fact sheet not yet verified. |
| 2027 Part B annual deductible | $292 Estimate, not official | Not independently verified | cms.gov |
| 2027 single IRMAA boundary 1 | $112,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 single IRMAA boundary 2 | $141,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 single IRMAA boundary 3 | $176,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 single IRMAA boundary 4 | $211,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 single IRMAA boundary 5 | $500,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 joint IRMAA boundary 1 | $224,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 joint IRMAA boundary 2 | $282,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 joint IRMAA boundary 3 | $352,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 joint IRMAA boundary 4 | $422,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 joint IRMAA boundary 5 | $750,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 separate IRMAA boundary 1 | $112,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 separate IRMAA boundary 2 | $388,000 Estimate, not official | Not independently verified | taxpayers.net |
| 2027 Part B IRMAA, tier 0 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part B IRMAA, tier 1 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part B IRMAA, tier 2 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part B IRMAA, tier 3 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part B IRMAA, tier 4 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part B IRMAA, tier 5 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 0 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 1 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 2 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 3 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 4 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 Part D IRMAA, tier 5 | Not yet released Not yet released | Not independently verified | cms.gov |
| 2027 single federal tax brackets | Up to $12,800: 10%; Over $12,800 through $52,025: 12%; Over $52,025 through $109,125: 22%; Over $109,125 through $208,325: 24%; Over $208,325 through $264,550: 32%; Over $264,550 through $661,375: 35%; Over $661,375: 37% Official | irs.gov | |
| 2027 single federal tax rates | 10%, 12%, 22%, 24%, 32%, 35%, 37% Official | irs.gov | |
| 2027 single standard deduction | $16,600 Official | irs.gov | |
| 2027 joint federal tax brackets | Up to $25,600: 10%; Over $25,600 through $104,050: 12%; Over $104,050 through $218,250: 22%; Over $218,250 through $416,650: 24%; Over $416,650 through $529,100: 32%; Over $529,100 through $793,650: 35%; Over $793,650: 37% Official | irs.gov | |
| 2027 joint federal tax rates | 10%, 12%, 22%, 24%, 32%, 35%, 37% Official | irs.gov | |
| 2027 joint standard deduction | $33,200 Official | irs.gov | |
| 2027 separate federal tax brackets | Up to $12,800: 10%; Over $12,800 through $52,025: 12%; Over $52,025 through $109,125: 22%; Over $109,125 through $208,325: 24%; Over $208,325 through $264,550: 32%; Over $264,550 through $396,825: 35%; Over $396,825: 37% Official | irs.gov | |
| 2027 separate federal tax rates | 10%, 12%, 22%, 24%, 32%, 35%, 37% Official | irs.gov | |
| 2027 separate standard deduction | $16,600 Official | irs.gov | |
| 2027 head of household federal tax brackets | Up to $18,250: 10%; Over $18,250 through $69,650: 12%; Over $69,650 through $109,100: 22%; Over $109,100 through $208,300: 24%; Over $208,300 through $264,550: 32%; Over $264,550 through $661,350: 35%; Over $661,350: 37% Official | irs.gov | |
| 2027 head of household federal tax rates | 10%, 12%, 22%, 24%, 32%, 35%, 37% Official | irs.gov | |
| 2027 head of household standard deduction | $24,925 Official | irs.gov | |
| 2027 qualifying surviving spouse federal tax brackets | Up to $25,600: 10%; Over $25,600 through $104,050: 12%; Over $104,050 through $218,250: 22%; Over $218,250 through $416,650: 24%; Over $416,650 through $529,100: 32%; Over $529,100 through $793,650: 35%; Over $793,650: 37% Official | irs.gov | |
| 2027 qualifying surviving spouse federal tax rates | 10%, 12%, 22%, 24%, 32%, 35%, 37% Official | irs.gov | |
| 2027 qualifying surviving spouse standard deduction | $33,200 Official | irs.gov | |
| IRMAA lookback years | 2 Official | Not independently verified | ssa.gov |
| Income year used for 2027 IRMAA | 2025 Official | Not independently verified | ssa.gov |
| 2026 employee deferral limit | $24,500 Official | irs.gov | |
| 2025 employee deferral limit | $23,500 Official | irs.gov | |
| 2026 catch-up, age 50+ | $8,000 Official | irs.gov | |
| 2026 total employee limit, age 50+ | $32,500 Official | irs.gov | |
| 2026 higher catch-up, ages 60–63 | $11,250 Official | irs.gov | |
| 2026 annual additions, excluding catch-up | $72,000 Official | irs.gov Or 100% of pay, whichever is less. | |
| 2026 compensation limit | $360,000 Official | irs.gov | |
| Catch-up eligibility age | 50 Official | irs.gov | |
| Higher catch-up first age | 60 Official | irs.gov | |
| Higher catch-up last age | 63 Official | irs.gov | |
| 2027 employee deferral limit | Not yet released Not yet released | Not independently verified | irs.gov |
| 2027 age-based catch-up | Not yet released Not yet released | Not independently verified | irs.gov |
| 2027 higher catch-up | Not yet released Not yet released | Not independently verified | irs.gov |
| 2027 annual additions limit | Not yet released Not yet released | Not independently verified | irs.gov |
| 2027 compensation limit | Not yet released Not yet released | Not independently verified | irs.gov |
| 403(b) 15-year service catch-up | Not yet released Not yet released | Not independently verified | irs.gov Special service catch-up is not modeled. |
| Expected annual return | 5% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Annual inflation | 3% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Target age | 95 Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Custom withdrawal rate | 4% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Annual salary growth | 0% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Lower comparison withdrawal rate | 3% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Higher comparison withdrawal rate | 5% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Example current age | 65 Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Example Social Security start age | 67 Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Example retirement age | 67 Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Example saving start age | 50 Assumption (adjustable) | Not independently verified | User-adjustable assumption |
| Historical withdrawal rule of thumb | 4% Assumption (adjustable) | Not independently verified | User-adjustable assumption |
Update log
: Initial editorial data record prepared.
: CMS 2026 reference tables, SSA 2027 facts, OPM COLA and IRS 2026 limits checked. English and Spanish static calculator pages prepared.
: IRS Revenue Procedure 2026-35 checked for all five 2027 filing statuses and basic standard deductions. Ordinary-income tax calculator enabled; English and Spanish tables and explanations updated.
This is an editorial record, not a hosting deployment log.
2027 IRMAA brackets · How we verify figures · 403(b) projection
Educational, not financial advice. Confirm benefit, Medicare and tax figures with the responsible agency.