Social Security Form SSA-44
How to Appeal Medicare IRMAA After Retirement or a Life-Changing Event
If an older tax return no longer reflects your income because of retirement or another event recognized by Social Security, you may be able to request a new IRMAA determination using more recent income information.
Quick answer
Retirement Can Support a New IRMAA Determination When Income Falls
Social Security generally uses tax information from two years earlier to determine IRMAA. If you or your spouse stopped working or reduced work and household income fell, you may be able to ask Social Security to use a more recent year.
Form SSA-44 is the form commonly used for this request. Social Security calls the process a request for a new initial determination based on a life-changing event. People often refer to it more simply as an IRMAA appeal.
First Identify Why the IRMAA Amount Looks Wrong
Your Income Fell After a Recognized Event
Retirement, reduced work, marriage, divorce, death of a spouse or another listed event may support using newer income information. SSA-44 is designed for this situation.
The IRS Information Was Incorrect or Changed
If Social Security used an amended return, an outdated filing status or incorrect tax data, contact Social Security and follow the reconsideration instructions on the notice. SSA-44 may not be the correct route.
Read the notice carefully. It identifies the tax year and income Social Security used, the adjustment amount and the available review rights.
Qualifying events
Social Security’s Eight Life-Changing Events
SSA-44 lists the following events:
Marriage
You entered into a legal marriage.
Divorce or Annulment
Your marriage legally ended and the filing status or household income changed.
Death of a Spouse
Your spouse died, affecting household income or filing status.
Work Stoppage
You or your spouse stopped working, including retirement.
Work Reduction
You or your spouse reduced work hours.
Loss of Income-Producing Property
Property was lost beyond your direction in circumstances recognized by Social Security, such as certain disasters, disease, fraud or theft.
Loss of Pension Income
An employer pension plan experienced a scheduled cessation, termination or reorganization.
Employer Settlement Payment
You or your spouse received a qualifying settlement connected to an employer’s closure, bankruptcy or reorganization.
Form walkthrough
How to Complete an SSA-44 Request
- Identify the life-changing event and date. Select the event listed on the form and enter when it occurred.
- Report the newer income year. Enter actual or estimated adjusted gross income, tax-exempt interest and filing status for the more recent year.
- Estimate the next year if it will be lower. Complete the next-year section when MAGI is expected to fall further.
- Collect evidence. Provide proof of the event and evidence supporting the actual or estimated MAGI.
- Sign and submit the request. Follow Social Security’s online, mail, fax or appointment instructions and retain a complete copy.
Which Income Year Should You Use?
The SSA-44 instructions generally direct the beneficiary to use a tax year newer than the one Social Security used. For a 2026 adjustment based on 2024 income:
- Use estimated or actual 2026 MAGI if the reduction did not occur until 2026 or income will be lower in 2026 than in 2025.
- Use 2025 information when the reduction occurred in 2025 and 2026 income will be no lower than 2025.
- If Social Security used 2023 because 2024 information was unavailable, you may be able to ask it to use the 2024 return.
The notice and SSA-44 instructions control. Call Social Security when the appropriate year is unclear.
Evidence to Prepare
Evidence depends on the life-changing event and whether the income amount is actual or estimated. Examples may include:
- A retirement or work-reduction letter from the employer
- Pay stubs or other proof that work ended or hours changed
- A marriage certificate, divorce decree or death certificate
- A signed federal tax return or IRS transcript for the newer year
- Documents supporting a reasonable estimate when that return has not yet been filed
- Pension or employer documents for the specific pension-loss or settlement event
When SSA-44 Usually Is Not the Answer
Form SSA-44 is not a general method for removing any unusually high-income year. It may not fit when:
- A voluntary Roth conversion or large IRA withdrawal created the income
- A normal RMD pushed MAGI into a higher tier
- An investment or property sale created a taxable gain
- The market value of investments declined without a qualifying loss of income-producing property
- The IRS data was wrong or an amended return changed the result
- You disagree with the law or bracket but did not have a recognized event
Other reconsideration rights may exist when Social Security used incorrect information or applied the rules incorrectly. Follow the notice and contact Social Security about the correct process.
What Happens While the Request Is Pending?
Continue following the premium and payment instructions unless Social Security or Medicare tells you otherwise. Filing a request does not by itself suspend the billed amount.
If Social Security approves the new determination, it can adjust the IRMAA amount and address applicable overpayments through its normal process. Keep the decision letter with your Medicare and tax records.
Your Medicare plan does not decide the appeal
The insurance carrier and Medicare broker cannot approve SSA-44 or waive IRMAA. Social Security makes the determination. A broker can explain how the revised Part B and Part D costs affect the total coverage comparison.
Understand the Amount Before You Appeal
Use the broader Medicare IRMAA explainer to identify the tax year and bracket, then review what counts as IRMAA income. If the amount comes from a retirement transaction, see our guide to IRA withdrawals and Roth conversions.
Frequently asked questions
SSA-44 and IRMAA Appeal Questions
Does retirement automatically remove IRMAA?
No. Retirement is a recognized work-stoppage event, but Social Security also considers the newer MAGI. Taxable pensions, withdrawals, conversions, gains and other income can still produce IRMAA.
Can I submit SSA-44 before filing the newer tax return?
The form allows actual or estimated MAGI in appropriate situations. Social Security requires evidence and may later verify the estimate against IRS records.
Can I use SSA-44 for a Roth conversion?
A voluntary Roth conversion is not itself a listed life-changing event. If a separate recognized event occurred, Social Security will still consider the newer year’s total MAGI, including the taxable conversion amount.
What if I filed an amended return?
Social Security’s current instructions direct people with an amended tax return to call Social Security about lowering IRMAA. Follow the notice rather than assuming SSA-44 is the right form.
Where do I send Form SSA-44?
Social Security provides online submission, fax, mail and appointment options. Use the current instructions at SSA.gov or contact the local Social Security office for the correct destination.
Medicare premiums and IRMAA series
Continue the IRMAA Guide Series
Official information
Social Security IRMAA Resources
Understand what changes after the decision
Review Your Medicare Coverage With the Correct Premium
Thompson Medicare Brokerage helps people in Missouri and Illinois compare the private Medicare coverage options we represent and understand how a Social Security IRMAA decision affects the total cost.
Social Security—not the insurance carrier or broker—decides SSA-44 requests. We can help with the Medicare coverage comparison before or after that decision.
This article provides general Medicare information and does not provide tax, investment, accounting or legal advice. Social Security makes official IRMAA and reconsideration decisions. Use the current notice and SSA instructions for your case.