The current Form SSA-44 lists eight life-changing-event categories: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; loss of income-producing property; loss of pension income; and an employer settlement payment.
How Social Security describes the events
- Marriage: you entered into a legal marriage.
- Divorce or annulment: the legal marriage ended and you will not file a joint return with that spouse for the year.
- Death of a spouse: your spouse died.
- Work stoppage: you or your spouse stopped working.
- Work reduction: you or your spouse reduced work hours or moved to lower compensation.
- Loss of income-producing property: property stopped producing income because of an event outside your control, such as certain disaster, theft, fraud, arson, livestock, or crop losses described in the form instructions.
- Loss of pension income: a scheduled cessation, termination, or reorganization of an employer pension plan reduced or ended the income.
- Employer settlement payment: you or your spouse received a settlement connected with an employer's closure, bankruptcy, or reorganization.
The event must affect the income used for IRMAA
The form asks for a more recent year's adjusted gross income, tax-exempt interest, and filing status. Social Security uses this information only when the event caused or is expected to cause a meaningful reduction for the premium year under review.
What if the reason is not on the list?
A general income drop does not automatically qualify under SSA-44. An amended tax return, incorrect IRS data, or disagreement with how the determination was made may use another Social Security review or appeal route. Contact Social Security and follow the notice rather than selecting an event that did not occur.
Evidence still matters
SSA-44 describes evidence for the event and for the newer income information. The required record depends on the event. Keep the IRMAA notice, event date, tax-year information, and documents that directly show the event and income reduction.
Official sources
- Social Security — Form SSA-44 and event definitions (PDF)
- Social Security — request to lower IRMAA
- Social Security — income changes and Medicare premiums