Some retirees are surprised when they open a Social Security notice and see that their Medicare premiums are higher than expected. They may have stopped working recently, but Medicare is still charging an additional amount based on income reported on an older tax return.
This extra charge is called IRMAA, short for Income-Related Monthly Adjustment Amount. It can apply to both Medicare Part B and Medicare Part D when a beneficiary’s modified adjusted gross income is above annual thresholds.
In some situations, a person whose income has dropped because of retirement, reduced work, divorce, the death of a spouse, or another qualifying event may ask Social Security to reconsider the IRMAA amount using Form SSA-44.
This guide explains how IRMAA works in 2026, why Medicare usually looks back two tax years, which life-changing events may support a request for lower surcharges, and what families should prepare before submitting SSA-44.
Important note: This article is for general educational purposes only. IRMAA decisions are made by the Social Security Administration. Filing Form SSA-44 does not guarantee approval, and the correct approach can depend on the beneficiary’s tax return, filing status, income estimate, and supporting documents.
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| Form SSA-44 may be relevant when a qualifying life-changing event reduces household income. |
What Is Medicare IRMAA?
IRMAA is an additional monthly charge that higher-income Medicare beneficiaries may pay on top of their regular Part B premium and, if applicable, on top of their Part D prescription drug plan premium.
For 2026, most people pay the standard Medicare Part B premium of $202.90 per month. But beneficiaries with higher modified adjusted gross income may pay more. For example, the total Part B premium can rise as high as $689.90 per month in the top 2026 IRMAA tier. Part D IRMAA can also add an extra monthly amount, separate from the drug plan’s own premium.
| 2026 Filing Status | No IRMAA if MAGI Is At or Below |
|---|---|
| Individual tax return | $109,000 |
| Married filing jointly | $218,000 |
Once income exceeds those thresholds, the surcharge increases by tier. The exact amount depends on filing status and modified adjusted gross income.
Key point
IRMAA is not a penalty for retirement. It is an income-based Medicare premium adjustment. The issue arises when the income data Social Security uses no longer reflects the beneficiary’s current situation.
Why Does Social Security Look Back Two Years?
Social Security usually determines IRMAA using tax information from the IRS that is generally two years before the premium year. For 2026 Medicare premiums, Social Security typically uses 2024 tax return information.
That lookback method can create a mismatch after a major life change. For example:
- 2024: A person was still working and had high wages.
- 2026: The same person is retired and has much lower current income.
In that situation, the 2024 tax return may be accurate, but it may no longer represent the beneficiary’s ongoing income after retirement. Form SSA-44 exists to address certain qualifying life-changing events that reduce income.
When Can Form SSA-44 Be Used?
Social Security says Form SSA-44 may be used when:
- A person has been notified that they owe IRMAA for Part B or Part D, and
- They experienced a qualifying life-changing event that reduced household income.
Qualifying life-changing events listed by SSA include:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage, such as retirement or job loss
- Work reduction, such as moving from full-time to part-time
- Loss of income-producing property due to circumstances beyond control
- Loss of pension income
- Employer settlement payment in certain cases
Retirement is one of the most common examples, but it is not the only one.
What Form SSA-44 Does — and Does Not Do
Form SSA-44 allows a beneficiary to ask Social Security to use a more recent tax year or estimated income year because a qualifying event lowered income. If approved, SSA may recalculate IRMAA based on that more relevant income information.
| SSA-44 May Help When... | SSA-44 Usually Does Not Fit When... |
|---|---|
| A qualifying life event lowered household income. | The beneficiary simply dislikes paying IRMAA but income has not fallen. |
| Retirement or reduced work caused a lower MAGI year. | A one-time investment gain occurred but no qualifying life-changing event reduced income. |
| A spouse died and household income changed. | The person wants SSA to ignore accurate tax data without a recognized event. |
A one-time capital gain, Roth conversion, property sale, or other high-income event may still affect IRMAA if it appears on the relevant tax return. SSA-44 is not a general tool for removing IRMAA whenever income feels unusually high. It is specifically tied to qualifying life-changing events that reduce income.
How to Request a Lower IRMAA
Social Security provides Form SSA-44 for people who want to request a new IRMAA determination after a qualifying event. The form can be completed and submitted according to SSA instructions, and SSA also provides options to complete or upload forms online.
Practical Filing Steps
- Review the IRMAA notice. Confirm that Social Security is charging an income-related adjustment.
- Identify the qualifying life-changing event. For many retirees, this is work stoppage or work reduction.
- Complete Form SSA-44. Provide the event date and the more recent tax-year information or estimated income requested on the form.
- Attach supporting documentation. Depending on the event, this may include a retirement notice, employer letter, pension statement, death certificate, divorce decree, or other SSA-listed proof.
- Submit the request to SSA. Use the submission option available through Social Security instructions or contact SSA for help.
SSA may ask for additional information if the documents are incomplete or if the income estimate needs clarification.
What Happens If SSA Approves the Request?
If Social Security accepts the request, it may issue a new IRMAA determination using the updated income information. That could lower or remove the surcharge, depending on the person’s revised income level and the applicable 2026 bracket.
If too much IRMAA has already been withheld or billed, SSA materials indicate that a refund or credit may follow after a corrected determination, depending on the facts and timing.
However, approval is not automatic. The result depends on:
- Whether the event qualifies
- Whether the documentation is sufficient
- Whether the more recent income is actually lower enough to change the IRMAA tier
- Whether the estimate later matches filed tax information
Questions to Ask Before Filing SSA-44
- Did I receive a notice that I owe IRMAA?
- Which tax year did SSA use?
- Did I experience a qualifying life-changing event?
- Did that event reduce my household MAGI?
- Do I have documentation to prove the event?
- Is my newer tax-year income or estimate low enough to move me into a lower IRMAA tier?
Conclusion: SSA-44 Can Help in the Right Situation
IRMAA can be frustrating when Medicare premiums are based on a high-income tax year that no longer reflects life after retirement or another major change. But the surcharge is not automatically an error, and Form SSA-44 is not a blanket waiver.
It is a targeted request for people whose household income dropped because of a qualifying life-changing event.
If that describes your situation, the strongest next step is to review the IRMAA notice, compare it with your more recent income, gather documentation, and determine whether an SSA-44 request is appropriate.
The goal is not to “fight Medicare.” The goal is to make sure Medicare premiums are based on the right income information when SSA rules allow it.
Helpful resources:
SSA: Request to Lower an Income-Related Monthly Adjustment Amount
SSA Form SSA-44
CMS: 2026 Medicare Parts B Premiums and Deductibles
