WhatDoIFile
Español

Reviewed August 2, 2026

SSA-44 checklist for lowering Medicare IRMAA

Use this checklist to prepare a complete request without entering private tax or Medicare information on this website.

Privacy reminder

Do not upload a tax return, Social Security number, Medicare number, notice, or financial record to WhatDoIFile. Submit documents only through an official Social Security channel.

Notice and review route

  • IRMAA notice saved in full.
  • Part B, Part D, or both identified.
  • Tax year and filing status used by Social Security recorded.
  • SSA-44 confirmed as the correct route for a listed life-changing event and income reduction.
  • Amended return or other disagreement separated for the review route stated by Social Security.

Life-changing event

  • One or more of the eight SSA-44 categories identified accurately.
  • Month and year of the event recorded.
  • Connection between the event and reduced income explained.
  • Event evidence selected from the current form instructions.

Income information

  • More recent tax year chosen using the notice and SSA-44 instructions.
  • Adjusted gross income from Form 1040 line 11 calculated or estimated.
  • Tax-exempt interest from Form 1040 line 2a added for IRMAA MAGI.
  • Expected filing status for that year confirmed.
  • Step 3 completed only if the following year's MAGI is expected to be even lower.
  • Estimate based on records that can later be reconciled with the filed return.

Form and evidence

  • Current SSA-44, edition 12-2025, used; prior editions not used.
  • All applicable steps completed and form signed when using the PDF route.
  • Signed federal return or IRS transcript available if the return for Step 2 was filed.
  • Plan made to provide the signed return later if Step 2 uses an estimate.
  • Life-event evidence reviewed against the document list in the form instructions.
  • Irreplaceable originals kept unless Social Security gives specific delivery instructions.

Submission

  • Official online service, fax, mail, or appointment route selected.
  • Correct local Social Security office confirmed through the official locator.
  • Federal Benefits Unit contacted if living outside the United States.
  • Complete copy of the request and every attachment saved.
  • Online confirmation, fax record, mailing proof, or office receipt saved.

After submission

  • Requests for more evidence answered through an official channel.
  • Estimate updated if expected income changes materially.
  • Final tax return retained for later verification.
  • Written determination reviewed for the amount, effective period, and appeal rights.

Official sources

Related resources