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How do I appeal IRMAA?

If a higher income pushed you into an IRMAA surcharge but your income has since dropped because of a major life event, you can ask Social Security to recalculate using Form SSA-44. Qualifying events include marriage, divorce, a spouse’s death, you or your spouse stopping or reducing work, and loss of a pension.

Reviewed by Scott Stafford, Licensed Insurance Agent

Last updated

Why IRMAA can be appealed

IRMAA — the income-related surcharge added to Part B and Part D — is based on your tax return from two years earlier. Your 2024 income sets your 2026 surcharge. That lag is the whole reason an appeal exists: if your income has fallen since that return because of a major life change, the old figure no longer reflects what you can afford, and Social Security can use newer numbers instead.

Which life events qualify

Social Security recognizes a specific list of life-changing events:

  • Marriage, divorce or annulment, or the death of your spouse
  • You or your spouse stopping work or cutting back hours
  • Loss of income-producing property through no fault of your own
  • Loss or reduction of a pension
  • An employer settlement payment

How to file Form SSA-44

Complete Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event." On it you report the event, the date, and your estimated new income, and you attach proof — for retirement, that might be a letter from your employer or a final pay stub. Submit it to Social Security by mail or in person, and they recalculate your surcharge.

Even without a listed life event, if Social Security used the wrong year or you filed an amended return, you can ask them to correct the figure they used.

Common questions

How do I appeal IRMAA? FAQ

What form do I use to appeal IRMAA?
Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event." You use it to report an income-dropping event and ask Social Security to recalculate your surcharge.
What counts as a life-changing event for IRMAA?
Marriage, divorce or annulment, the death of a spouse, you or your spouse stopping or reducing work, loss of income-producing property, loss or reduction of a pension, and certain employer settlement payments.
How far back does IRMAA look at my income?
Two years. Your 2024 tax return determines your 2026 surcharge, which is why a recent drop in income — like retiring — is worth appealing rather than just paying.

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