How to Appeal Medicare IRMAA With Form SSA-44 (After Retirement or a Life Change)
Because Medicare's IRMAA surcharge looks back two years, plenty of newly retired people get billed for income they no longer have. The fix is one of the most under-used forms in Medicare: Form SSA-44, which asks Social Security to use a more recent year. Here's when it works and how to file it.
- IRMAA uses your income from two years ago, so retirement can leave you overcharged.
- Form SSA-44 lets Social Security use a newer (or estimated current) year instead.
- It only works for one of eight qualifying life-changing events — including work stoppage and reduced hours.
- You'll need proof of the event and your estimated MAGI for the lower year.
Why you might be overcharged
Your IRMAA surcharge for a given year is based on the tax return from two years prior — 2026 premiums use 2024 income. That's fine if your income is steady, but it punishes anyone whose income just dropped: retire in 2025, and your 2026 Medicare premiums are still set by your full-salary 2024 income. SSA-44 exists precisely to fix that timing mismatch.
The 8 qualifying events
SSA-44 only applies if your income fell because of one of these life-changing events:
- Marriage
- Divorce or annulment
- Death of your spouse
- You or your spouse stopped working (including retirement)
- You or your spouse reduced work hours
- Loss of income-producing property (through no fault of your own — e.g., a disaster, not a sale)
- Loss or reduction of certain pension income
- An employer settlement payment due to the employer's bankruptcy or reorganization
A simple drop in investment income or a smaller Roth conversion year does not qualify on its own — it has to be one of these events.
Know your tier first
Before you appeal, see which IRMAA bracket your income lands in and what a lower year would save. Our IRMAA Calculator shows both.
Check my IRMAA tier →How to file SSA-44
- Get the form. Download Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event," from SSA.gov.
- Pick your event and year. Check the life-changing event and the year your income became (or will become) lower.
- Estimate your MAGI. Enter your estimated Modified Adjusted Gross Income — AGI plus tax-exempt interest — for that lower year, and your filing status.
- Submit it. Attach your evidence and send the form to Social Security by mail, or take it to a local office.
What to attach
Social Security wants proof of the event and, ideally, of the new income level:
- Work stoppage/retirement: a signed statement from your employer, a retirement or severance letter, or proof your business closed.
- Marriage / divorce / death: a marriage certificate, divorce decree, or death certificate.
- Income proof: a more recent tax return if you have one, or a reasonable estimate of the lower year's MAGI.
After you file
If Social Security approves, it recalculates your Part B and Part D premiums using the lower year — and will typically refund any surcharge you already overpaid for the year. If it's denied, you can request a formal reconsideration. It's worth acting promptly: the sooner the new figure is on file, the sooner your premiums drop.
See the savings
Compare your current tier to the one your post-event income would fall into.
Open the IRMAA Calculator →Frequently asked questions
Does retirement automatically lower my IRMAA?
No — you have to request it with Form SSA-44. Without it, Social Security keeps using the two-year-old return.
What income figure do I report?
Your estimated MAGI for the lower year: AGI plus tax-exempt interest. (IRMAA does not add back Social Security benefits.)
Can I appeal if I just had lower investment income?
Not on its own — SSA-44 requires one of the eight listed life-changing events.
Sources
- Social Security Administration — Form SSA-44 and Medicare premiums & higher-income beneficiaries
- SSA POMS — HI 01120 (life-changing events)
Educational only — not financial advice. Confirm details with Social Security.