If you’re new to IRMAA and want the big picture first, start here: Understanding IRMAA or visit the hub: IRMAA Guide.
What IRMAA Is (and Why You Can Appeal)
IRMAA is an income-based surcharge added to Medicare Part B and Part D. It uses a two-year lookback—so 2026 premiums are based on your 2024 tax return. If your income was high then but has since fallen because of a life-changing event, you can ask Social Security to recalculate using your more current, lower income.
Need a refresher on how income is counted? See: IRMAA Thresholds & What Counts Toward MAGI. And for drug-benefit basics: What Does Medicare Part D Cover?
Who Can Appeal IRMAA (Qualifying Life-Changing Events)
You can typically appeal if one of these caused your income to drop:
- Work stoppage (retirement) or work reduction
- Marriage, divorce/annulment, or death of a spouse
- Loss of pension or significant employer settlement changes
- Loss of income-producing property (beyond your control)
Tip: If you’ve already filed the tax return for the year you want SSA to use (e.g., your 2024 return), you can ask SSA to use that actual MAGI. If not, you’ll estimate your current-year MAGI on SSA-44.
IRMAA Appeal: Step-by-Step (Form SSA-44)
- Gather proof of the life-changing event. Examples: retirement letter, last paystub, severance statement; marriage certificate; divorce decree; death certificate; pension notice; documentation of property loss.
- Estimate your income for the relevant year. Use a realistic MAGI estimate for the year after your event (or provide your filed tax return if available). See what counts: IRMAA Thresholds & What Counts.
- Complete Form SSA-44. Check the event, enter the date, and provide your actual or estimated MAGI for the year SSA should use.
- Submit to Social Security. You can take SSA-44 and your proof to your local SSA office or follow the submission instructions provided by SSA. Keep copies of everything.
- Watch for the decision letter. If approved, SSA adjusts your IRMAA going forward. If you’re denied, see next steps below.
Heads up for 2026: Thresholds and premiums update annually. When final 2026 numbers are posted, we’ll update the hub: IRMAA Guide. For broader updates, bookmark Medicare Changes.
Timing, Lookback, and “Do-Over” Scenarios
- Two-year lookback: 2026 IRMAA uses your 2024 MAGI by default.
- Appeal timing: File as soon as the life-changing event reduces your income and you have documentation. If your 2024 return is now filed and lower, ask SSA to use it.
- If your first appeal is denied: You can request reconsideration. If you later file a tax return that proves lower income than your estimate, contact SSA to update your determination.
What to Expect After You File
- Decision letter: SSA will mail a notice approving, adjusting, or denying your request.
- Effective date: If approved, the IRMAA reduction typically applies prospectively. Some cases may be adjusted for earlier months; keep your documentation and ask SSA how it applies to you.
- Keep records: Save your SSA-44, proofs, and letters. You may need them if SSA requests clarification or if you seek reconsideration.
Common Mistakes (and Easy Fixes)
- Missing documentation: Always attach proof of the event and income change.
- Unrealistic income estimates: Base your MAGI estimate on real numbers—RMDs, bonuses, conversions, gains.
- Waiting too long: If your income drops, file promptly. If your filed return later proves even lower, update SSA.
- Ignoring other Medicare costs: While you’re fixing IRMAA, make sure your drug coverage fits your meds: What Part D Covers. Avoid broader pitfalls: Medicare Mistakes to Avoid.
Quick Script for Calling Social Security
“Hi, I’m calling about an IRMAA appeal. I had a life-changing event on [date] and my income for [year] is now lower. I’ve completed Form SSA-44 and have documentation. Can I submit these at my local office, and how long are decisions taking right now?”
Related Reading & Next Steps
- IRMAA Hub (2026 Guide)
- Understanding IRMAA
- IRMAA Thresholds & What Counts Toward MAGI
- What Does Medicare Part D Cover?
- Medicare Mistakes to Avoid
- Medicare Changes
- How to Read Your Medicare ANOC
- Medicare ANOC Red Flags
- Medicare Provider Search Guide
- Medicare Doctor Search Tool
- Turning 65: Medicare Enrollment
- Medicare Advantage MOOP: Out-of-Pocket Limits
- Medicare Star Ratings Explained
- 2026 Medicare Service Area Reductions
- If Your Medicare Advantage Plan Is Ending
- Can You Use GoodRx with Medicare?
- Navigating HSA Contributions
- Impact of Deferring Part B on HSA Contributions
- Medicare Help Lines
Who qualifies to appeal IRMAA in 2026?
You can usually appeal if your income dropped due to a life-changing event like retirement (work stoppage), work reduction, marriage, divorce, death of a spouse, loss of pension, or loss of income-producing property.
Which form do I use to appeal?
Use Form SSA-44 to request a new IRMAA determination. You’ll check the qualifying event, provide the date, and submit your actual or estimated MAGI for the year Social Security should use.
Which income year does Social Security look at?
What documents should I include with SSA-44?
Bring proof of the event and the income change: retirement/termination letter, final pay stub or severance, marriage certificate/divorce decree, death certificate, pension change notice, or records showing loss of income-producing property.
Can I appeal both Part B and Part D IRMAA?
Yes. IRMAA applies to Part B and Part D. If your appeal is approved, the surcharge reduction applies to both.
How long do IRMAA appeals take?
What if my appeal is denied?
You can request reconsideration. If your filed return later proves lower income than estimated, reconnect with SSA.
Do Roth conversions, RMDs, or capital gains affect IRMAA?
Schedule Your FREE Medicare Consultation
Whether you’re new to Medicare, turning 65, retiring, or looking to change plans, the licensed agents at Brickhouse Agency offer free, no-obligation consultations to walk you through your options.
Required Medicare Disclaimer: No obligation to enroll. Brickhouse Agency does not offer every plan available in your area. For information on all your options, visit Medicare.gov or call 1-800-MEDICARE.
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