Request a lower Medicare IRMAA after a life-changing event

Use the correct review route

Form SSA-44 is for a qualifying life-changing event that reduced or is expected to reduce your income. If the IRS data is wrong, you filed an amended return, or you disagree for another reason, follow the notice or contact Social Security about the correct reconsideration route. Do not send tax returns, Social Security numbers, or Medicare notices to WhatDoIFile.

1. Confirm that the notice includes IRMAA

Social Security sends a notice when it determines that an income-related monthly adjustment amount, commonly called IRMAA, applies to Medicare Part B, Part D, or both. Keep the notice because it identifies the tax year and filing status used, the additional amount, and your review rights.

This procedure does not change whether you are enrolled in Medicare. It asks Social Security to make a new initial IRMAA determination using more recent income information after a qualifying event.

2. Match the income drop to a listed life-changing event

The current Form SSA-44 lists eight categories: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; loss of income-producing property beyond your control; loss of pension income caused by a scheduled cessation, termination, or reorganization; and an employer settlement payment connected with the employer's closure, bankruptcy, or reorganization.

A lower income by itself does not automatically fit Form SSA-44. If the reason is not on the form, contact Social Security and use the appeal instructions in the notice when appropriate.

3. Use the current Form SSA-44

The current public form is SSA-44, edition 12-2025, titled Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event. It states that prior editions are discontinued. The form is optional; Social Security also allows an appointment with a representative.

Use the tax year named in the notice and the instructions on the current form. Do not copy annual income thresholds from an old notice or an earlier edition.

4. Report the more recent income information

For this purpose, modified adjusted gross income is adjusted gross income from line 11 of Form 1040 plus tax-exempt interest from line 2a. Step 2 asks for actual or estimated information for a more recent year. Step 3 is used only when you expect the following year's amount to be even lower.

Use a reasonable estimate based on records you can support. Social Security may later compare the estimate with IRS information and may make a correction, retroactive assessment, or refund if the final tax information differs.

5. Gather evidence for the event and income

If you already filed the federal return for the year used in Step 2, the form instructions call for a signed copy or an IRS transcript. If you use an estimate, Social Security may later require the signed return after filing.

The form also identifies evidence for each event, such as a marriage certificate, divorce decree, death certificate, employer statement, pay records, pension-plan statement, or proof of an involuntary property loss. The instructions describe original documents or certified copies for life-event evidence. Follow the online or office instructions for how to present acceptable evidence and do not mail an irreplaceable original unless Social Security directs you to do so.

6. Submit through an official Social Security channel

Sign in to the official Social Security service to complete and submit SSA-44 online. The current online process is in English.
Fax or mail the completed form and evidence to a Social Security office using the official office locator and current instructions.
Schedule an appointment with Social Security if you need help completing the request.
If you live outside the United States, including a U.S. territory or commonwealth, contact a Federal Benefits Unit for appointment instructions.

Keep a complete copy of the request, every attachment, and proof of submission.

7. Review the new decision

Social Security may reduce or eliminate IRMAA, request more evidence, or keep the determination unchanged. Read the written decision carefully. If you disagree, use the appeal instructions and deadline in that notice rather than submitting repeated SSA-44 forms for the same issue.