Here's the short version. IRMAA is the extra amount higher-income people pay for Medicare Part B and drug coverage. Social Security sets it using the most recent tax return the IRS has, which is usually two years old. If your income has dropped since then because of a life-changing event such as retiring, cutting your hours, marriage, divorce, or the death of a spouse, you can ask Social Security to use your newer, lower income instead. The form is SSA-44. You don't have to wait for a denial to file it, and you don't need a formal appeal for this. Many new retirees pay the surcharge for a year or two without knowing they can have it recalculated.
Why IRMAA uses old income
Social Security uses the most recent federal tax return the IRS provides. For 2026 premiums, that is generally the return filed in 2025 for tax year 2024. Sometimes the IRS only has the 2023 return. The number that matters is your modified adjusted gross income (MAGI): your adjusted gross income plus tax-exempt interest.
For 2026, IRMAA applies if your MAGI was above $109,000 filing as an individual, or above $218,000 filing jointly. If your income was under those lines, IRMAA does not apply to you and you should not file this form. If you have both Part B and drug coverage, you pay a separate adjustment on each.
This two-year lag is the whole problem for new retirees. Your last working years set your first Medicare premiums. Our costs guide explains IRMAA in the bigger picture, and Medicare for Couples shows how it hits both spouses.
The 2026 IRMAA amounts
These are the 2026 monthly amounts added on top of the standard Part B premium of $202.90, and on top of your drug plan's own premium. Individual and joint filers use this table.
| Individual MAGI | Joint MAGI | Part B add-on | Drug coverage add-on |
|---|---|---|---|
| $109,000 or less | $218,000 or less | none | none |
| above $109,000 up to $137,000 | above $218,000 up to $274,000 | $81.20 | $14.50 |
| above $137,000 up to $171,000 | above $274,000 up to $342,000 | $202.90 | $37.50 |
| above $171,000 up to $205,000 | above $342,000 up to $410,000 | $324.60 | $60.40 |
| above $205,000 and under $500,000 | above $410,000 and under $750,000 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $487.00 | $91.00 |
Married people who file separately but lived together during the year use a different, steeper chart. The brackets change every year. Check the SSA premium rules page for the current chart.
Which life-changing events count
Form SSA-44 lists eight events. You can check any that apply:
- Marriage. You entered into a legal marriage.
- Divorce or annulment. Your marriage ended and you will not file a joint return with your former spouse for the year.
- Death of your spouse.
- Work stoppage. You or your spouse stopped working. Retirement is the most common case.
- Work reduction. You or your spouse cut your work hours.
- Loss of income-producing property. The loss was not at your direction, such as a declared disaster, loss of crops or livestock, arson, or investment fraud. Selling or transferring the property does not count.
- Loss of pension income. An employer's pension plan was scheduled to stop, end, or be reorganized.
- Employer settlement payment. You got a settlement from an employer because of its bankruptcy or reorganization.
What is not on the list: a one-time spike in income two years ago, such as selling a house, cashing out investments, or a large retirement account withdrawal. Those years simply pass. Your IRMAA is recalculated every year from the next tax return, so a single high year means a single high premium year.
The event date must be in the same year as, or earlier than, the tax year you want Social Security to use. For example, if 2024 income set your 2026 premium and you retired in 2025, you can ask for your 2025 income to be used instead.
How to fill out Form SSA-44, step by step
The form has five steps. Get the current version at ssa.gov/forms/ssa-44.pdf.
- Step 1: The event. Check the life-changing event and write the month and year it happened.
- Step 2: Your lower income. Write the tax year you want used, your adjusted gross income (line 11 of Form 1040), your tax-exempt interest (line 2a), and your filing status. This year must be more recent than the year Social Security used. Use this year if your income is lower this year than last year. Use last year if your income dropped last year and won't be lower this year. Estimates are allowed if you haven't filed yet.
- Step 3: Next year. Fill this in only if you expect your income to drop even more next year. Social Security will use it for next year's decision.
- Step 4: Evidence. Attach proof of the event and proof of your income. You can attach originals or certified copies, which Social Security mails back, or show them to a Social Security employee in person.
- Step 5: Sign. Sign under penalty of perjury and add your phone number and current mailing address.
The form is filed by one person under one Social Security number. If both spouses pay IRMAA, each spouse files their own form.
What evidence to attach
For income: if you already filed the return for the year in Step 2, provide a signed copy or an IRS transcript. If you gave an estimate, you must show the signed return once you file it. For the event, Social Security lists what it wants to see:
| Event | Proof |
|---|---|
| Marriage | Original marriage certificate or certified copy of the public record |
| Divorce or annulment | Certified copy of the decree |
| Death of spouse | Certified copy of the death certificate, public record of death, or coroner's certificate |
| Work stoppage or reduction | Signed statement from your employer, pay stubs, or documents showing transfer of your business. Without those, your own signed statement on the form is accepted. |
| Loss of income-producing property | Insurance adjuster's statement of loss, or a government letter about the uncompensated loss. For fraud, proof of conviction. |
| Loss of pension income | Letter from the pension fund administrator explaining the cut or end of benefits |
| Employer settlement | Letter from the employer stating the settlement terms |
Retirees take note: if you don't have an employer letter, the form itself lets you state under penalty of perjury that you stopped working or took a lower-paying job.
How to submit it
- Online. Sign in to your my Social Security account, fill out and submit the SSA-44 form, and upload your evidence.
- Fax or mail. Send the completed form and evidence to your local Social Security office.
- In person. Schedule an appointment through your account, then bring your originals.
- By phone. Call 1-800-772-1213 (TTY 1-800-325-0778) and say you want to lower your IRMAA because of a life-changing event. You don't have to use the form at all if you'd rather set up an interview.
Start at Social Security's Request to lower an IRMAA page.
What happens after you file
- Social Security will later check your reported income against IRS records. If you gave an estimate, it will ask for a copy of your return once you file.
- If your estimate changes, or you amend that return, contact Social Security. Otherwise it may have to make corrections later, including back charges or refunds.
- Your Step 2 estimate is used again the following year until the IRS sends the actual return, you provide a filed return, or you give a new estimate.
- Drug-coverage IRMAA is taken out of your Social Security payment no matter how you pay your plan. If it's more than your payment, or you don't get payments, you get a separate bill.
If the problem is a mistake, not a life event
SSA-44 is for income that went down. Other problems have other fixes:
- Social Security used an older return than it should have. If it used your 2023 return but you filed for 2024 (or didn't need to), call or visit a local office and it will update its records.
- You amended your return. Show Social Security the amended return and your IRS receipt. It will correct or remove the surcharge. You can also call 1-800-772-1213 about an amended return.
- The IRS number itself is wrong. You have to fix that with the IRS, not Social Security.
- You disagree with the decision. You can file a formal appeal, called a Request for Reconsideration (Form SSA-561-U2), online or through a local office. You do not need this if you're reporting a life event or showing that the information used was wrong.
- You were billed drug-coverage IRMAA but have no drug plan. Call 1-800-MEDICARE (1-800-633-4227) to correct it.
Common questions
I just retired. Do I have to wait for my next tax return?
No. Work stoppage is a listed life-changing event, and you can report an income drop that has already happened or one you expect this year. Estimates are allowed; you show the filed return later.
Is this an appeal?
Not in the formal sense. Social Security calls it a request for a new decision. You don't need to file a formal appeal for a life-changing event that lowered your income. A formal appeal is for when you disagree with the decision itself.
I sold my house two years ago. Can I appeal the surcharge?
Selling property is not a life-changing event on the form; loss of property only counts when it was not at your direction. The good news is that IRMAA is set fresh each year from your latest return, so a one-time gain raises your premium for one year.
Does my spouse have to file too?
If both of you pay IRMAA, yes. The form covers one person under one Social Security number. One spouse's retirement can be the event on both forms, since work stoppage by "you or your spouse" counts.
Related pages
- Understanding Your Costs
- Retiring or Losing Coverage
- Medicare for Couples
- Working Past 65
- SSA: Request to lower an IRMAA
- SSA: Premiums for higher-income beneficiaries