Why you might qualify
IRMAA normally uses your income from two years ago. But if a life-changing event has reduced your income since then, that old return no longer reflects your situation. Form SSA-44 lets you ask Social Security to use your current, lower income instead — which can reduce or remove the surcharge entirely.
The 8 qualifying life-changing events
- Marriage
- Divorce or annulment
- Death of a spouse
- You or your spouse stopped working (retirement)
- You or your spouse reduced work hours
- Loss of income-producing property (for reasons beyond your control, such as a disaster)
- Loss or reduction of certain pension income
- Employer settlement payment due to employer bankruptcy or reorganization
A drop in income that is not tied to one of these events — for example, simply taking smaller IRA withdrawals — generally does not qualify.
How to file Form SSA-44
- Download Form SSA-44 from SSA.gov.
- Choose the life-changing event and the date it happened.
- Enter your estimated MAGI for the current year (and next year if it will be lower again).
- Attach proof — for example a signed statement from your employer, a death certificate, marriage or divorce decree, or a pension-stop letter.
- Mail or bring it to your local Social Security office, or call SSA to ask how to submit.
After you file
If Social Security approves the request, it adjusts your premium going forward and may refund surcharges already collected for the year. If it is denied, you can request a formal appeal (reconsideration). First, use the IRMAA calculator to confirm which bracket your reduced income lands in — that's the figure you'll put on the form.
This page is general information, not legal or tax advice. Get the current form and instructions directly from Social Security.