IRMAA HUBMedicare income-related monthly adjustment · Ref. SSA POMS HI 01101.020

How to Appeal IRMAA with Form SSA-44

If a major life event lowered your income, you can ask Social Security to reduce or remove your IRMAA surcharge using Form SSA-44, even if your two-year-old tax return still shows higher income.

Do you qualify?

Form SSA-44 applies when one of these eight life-changing events lowered your income. Incorrect or outdated tax information and other disagreements can use a new determination or reconsideration instead.

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Marriage

You got married, changing how your income is counted.

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Divorce or annulment

Your marriage legally ended.

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Death of a spouse

Your spouse passed away and your income is now lower.

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Work stoppage

You retired or stopped working. The most common reason.

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Work reduction

You cut your hours or moved to part-time.

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Loss of income property

Income-producing property was lost to disaster or similar events.

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Loss of a pension

A pension you relied on stopped or was reduced.

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Employer settlement

You received a settlement payment because an employer closed, went bankrupt, or reorganized.

Not one of these? A simple drop in investment income usually will not qualify. See the questions below.

Filing an SSA-44, step by step

  1. 1

    Confirm a qualifying event

    For an SSA-44 life-event request, match your situation to one of the eight events above. Incorrect or outdated tax records and other disagreements use different Social Security processes.

  2. 2

    Gather your proof

    Collect documents that show the event and your lower income, such as a retirement letter, death certificate, or marriage or divorce certificate.

  3. 3

    Estimate your reduced income

    Work out the income you now expect. The calculator can show which bracket your new estimate falls into.

  4. 4

    Complete Form SSA-44

    Enter your event, the date it happened, and your estimated income. Sign the form and keep your originals.

  5. 5

    Submit to Social Security

    Use SSA's lower-IRMAA page to sign in and submit online, or follow its current fax or mail instructions.

  6. 6

    Wait for the decision

    Social Security reviews your request and mails a decision. If approved, your premiums are adjusted.

To see what filing is worth in dollars and fill the form field by field, use the SSA-44 worksheet.

Start with the notice details

Check the tax year and individual monthly surcharges before choosing a next step. Check your IRMAA letter →

What you will need

  • Your Medicare or Social Security number.
  • The event you are claiming and the date it happened.
  • Your estimated income for the year (and next year, if it will change again).
  • Proof of the event (retirement letter, death certificate, marriage or divorce certificate).
  • Proof of your lower income, such as a recent pay stub or a signed statement.

Get the official Form SSA-44

Form SSA-44 is published and processed by the Social Security Administration. IRMAA Hub is independent, is not affiliated with the SSA, and does not file the form for you. Always download the current form from the official source.

See SSA submission options

Common questions

How long does an appeal take?
Times vary by office. A complete form with clear documents usually avoids delays. Check SSA.gov or your local office for current timing.
What is the IRMAA appeal success rate?
Social Security does not publish a success rate. For an SSA-44 request, the evidence must support one of the eight listed life-changing events and lower income. Incorrect or outdated tax information and disagreement with another part of a determination use different correction or reconsideration paths.
What if my appeal is denied?
You can ask Social Security to look again. If you disagree with the decision, you can request a reconsideration or a higher-level appeal. Confirm the current steps and deadlines at SSA.gov.
Can I appeal a past year?
SSA-44 is for a current or upcoming year affected by a recent event. For a prior year based on incorrect tax data, contact the SSA about reconsideration.
What if my event is not listed?
Only the eight events qualify for this form. For other situations you can request a formal reconsideration from Social Security.

Source: U.S. Social Security Administration, Form SSA-44 and publication 05-10536, "Medicare Premiums: Rules for Higher-Income Beneficiaries." Always confirm details at SSA.gov. Last verified September 2026.