How to Appeal Your
IRMAA Surcharge
If your income has dropped due to a qualifying life event, you do not have to wait two years for your Medicare premiums to catch up. Here is what you need to know about the IRMAA appeal process.
When can you appeal?
You can request an IRMAA reduction if you have experienced one of the following life-changing events that caused a significant drop in your income:
Retirement
Stopping work or reducing work hours significantly, resulting in lower income than what is reflected on your two-year-old tax return.
Death of Spouse
The passing of your spouse changes your filing status and typically reduces household income significantly.
Divorce or Annulment
A legal separation that changes your marital status and resulted in a reduction in your income.
Marriage
Getting married changes your filing status and may shift you into a different IRMAA bracket, potentially reducing your surcharge.
Loss of Income-Producing Property
Involuntary loss of property that generated income, such as through a natural disaster or foreclosure.
Loss of Pension or Employer Settlement
Termination or significant reduction of a pension benefit, or the end of a one-time employer settlement payment that inflated your income in the lookback year.
Step-by-step: How to file
Receive your IRMAA notice from SSA
The Social Security Administration mails you a notice each fall if you are subject to IRMAA for the upcoming year. You typically have 60 days from the date of the notice to request a reconsideration. However, a life-changing event appeal can be filed at any time during the year the surcharge applies.
Obtain and complete Form SSA-44
Form SSA-44 is titled "Medicare Income-Related Monthly Adjustment Amount: Life Changing Event." It is available on the SSA website at ssa.gov. Complete all sections, including your most recent income information and the nature of your life-changing event.
Gather your documentation
You must include supporting documentation with your form. The required documents depend on the type of event. See the documentation list below for details.
Submit to your local SSA office
You can submit Form SSA-44 in person at your local Social Security office, or by mail. Online submission is not currently available for this form. Bring originals or certified copies of all documentation. SSA will return originals.
Await SSA's determination
SSA will review your request and issue a new determination. If approved, your reduced premium will typically take effect the following month. If denied, you have the right to request a formal hearing before an Administrative Law Judge.
Documentation Typically Required (by event type)
- → Retirement: A letter from your former employer confirming your retirement date, or a copy of your final pay stub.
- → Death of spouse: Death certificate and, if applicable, the most recent tax return for the year income declined.
- → Divorce: A copy of the final divorce decree and documentation showing income reduction.
- → Marriage: A copy of your marriage certificate and documentation of the change in combined household income.
- → Loss of income-producing property: Insurance claim, foreclosure notice, or other documentation of the involuntary loss.
- → Loss of pension or employer settlement: A letter from the pension administrator confirming termination or reduction of benefits, or documentation showing the settlement payment has ended.
- → All events: The most recent year's tax return, or a signed statement of expected income if the return has not been filed yet.