How to Appeal IRMAA With Form SSA-44 (2026)
If a life-changing event lowered your income, Form SSA-44 lets you appeal your Medicare IRMAA surcharge. See who qualifies, how to file, and what proof to attach.
If Medicare is charging you a higher Part B or Part D premium (IRMAA) because of income you no longer have, you can appeal using Form SSA-44. It asks Social Security to use your current, lower income instead of the two-year-old tax return they normally rely on, but only if a qualifying life-changing event caused the drop.
For the full income limits, see the 2026 IRMAA brackets.
What is Form SSA-44?
Form SSA-44 ("Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event") is the official Social Security form for reducing or removing an IRMAA surcharge. Because IRMAA is based on your income from two years ago, someone who retired or lost income since then can be charged as if they still earn what they used to. SSA-44 is how you correct that.
The 8 qualifying life-changing events
You can only file SSA-44 if one of these events lowered your income:
- Marriage
- Divorce or annulment
- Death of your spouse
- You or your spouse stopped working (for example, retirement)
- You or your spouse reduced work hours
- Loss of income-producing property through no fault of your own (disaster, theft, and the like, not a voluntary sale)
- Loss of pension income
- Employer settlement payment due to the employer's closure, bankruptcy, or reorganization
A drop in income that is not caused by one of these events (for example, simply choosing to take fewer withdrawals) does not qualify for an SSA-44 appeal, though you can still appeal a genuine error in the tax data Social Security used.
How to file Form SSA-44
- Download the form from SSA.gov (search "Form SSA-44") or pick one up at your local Social Security office.
- Choose your life-changing event and the date it happened.
- Estimate your reduced income: your expected MAGI for the current year (and next year, if it will be lower still).
- Attach proof. Depending on the event, that might be a marriage or death certificate, a divorce decree, a signed statement or letter from a former employer confirming retirement, or a pension-stop letter.
- Submit it to Social Security by mail, in person at a local office, or (in some cases) by phone at 1-800-772-1213. Booking a visit first is wise. See how to make an appointment with Social Security.
What happens after you file
Social Security reviews your form and documentation and, if approved, recalculates your Part B and Part D premiums using your current income, often refunding any IRMAA already withheld for the year. If it is denied, you will get a notice explaining why and can request a formal reconsideration.
Common questions
How long does an SSA-44 appeal take? It varies, but most decisions come within a few weeks to a couple of months. File as soon as the life-changing event occurs.
Can I file SSA-44 before I get an IRMAA letter? Yes. If you know a qualifying event will drop your income, you can file proactively to avoid the surcharge being withheld in the first place.
Do I have to refile every year? If your lower income continues, Social Security generally carries the adjustment forward, but they re-verify against your tax return each year.
What if my situation does not fit the 8 events? You can still request a reconsideration if Social Security used incorrect or outdated income data. That is a separate appeal from the life-changing-event process.
Facing an IRMAA surcharge that does not match your real income? A licensed Medicare Advocate can help you understand your options at no cost. Give us a call.