IRMAA lookback: which year’s income sets your premium
Pick a premium year to see the tax return Social Security generally uses.
By Elder PaperworkUpdated
Your lookback year
Pick a premium year to see which tax return counts.
The rule
Formula: tax year used = premium year − 2. If that return isn’t available yet: premium year − 3.
After a life-changing event, you can ask Social Security to use premium year − 1, or an estimate for the premium year itself.
| Premium year | Usual year | Fallback | With an event |
|---|---|---|---|
| 2025 | 2023 | 2022 | 2024 or 2025 |
| 2026 | 2024 | 2023 | 2025 or 2026 |
| 2027 | 2025 | 2024 | 2026 or 2027 |
CMS hasn’t published the 2027 amounts yet. This tool shows years only, not 2027 amounts.
Sources: POMS HI 01120.001, TN 26, June 5, 2026; Social Security, Medicare premiums.
Also: POMS HI 01120.030; Form SSA-44 (12-2025). Read November 4, 2026.
Questions
Which year’s income counts for 2026?
Generally your 2024 tax return, filed in 2025. Sometimes the 2023 return.
What if Social Security used my 2023 return?
You can send your 2024 return, or say you didn’t have to file one.
Can a newer year be used?
Yes, after a life-changing event: last year’s or this year’s income, with Form SSA-44.