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How to Appeal Medicare IRMAA: Step-by-Step Guide
Last Modified: 10/05/2026 | Reviewed by Keith Armbrecht (NPN 634015)
Quick Summary
If Social Security is charging you an IRMAA surcharge for Medicare Part B or Part D and your income has dropped because of a qualifying life-changing event, you may be able to ask Social Security to lower the surcharge.
The form commonly used is Form SSA-44 — Medicare Income-Related Monthly Adjustment Amount-Life-Changing Event.
Retirement, reduced work, marriage, divorce and the death of a spouse are among the events that may qualify.
Key Facts
- IRMAA affects Medicare Part B and Part D.
- Social Security determines IRMAA.
- IRMAA normally uses tax information from two years earlier.
- A qualifying life-changing event can allow Social Security to use more recent income information.
- Form SSA-44is commonly used.
- You’ll generally provide evidence of the life-changing event.
- You’ll estimate your reduced modified adjusted gross income.
- Retirement can qualify as a work stoppage.
- Reducing work hours can qualify as a work reduction.
- Not every drop in income qualifies as an IRMAA life-changing event.
- If SSA used incorrect tax information, other reconsideration procedures may apply.
Step 1: Review Your IRMAA Notice
Social Security will send you a notice explaining:
- The income information it used
- Your tax filing status
- Your IRMAA amount
- Your appeal or reconsideration rights
Check whether the income and filing status are accurate.
Step 2: Determine Why Your Income Changed
SSA recognizes specific life-changing events, including:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage
- Work reduction
- Loss of income-producing property under qualifying circumstances
- Loss or reduction of certain pension income
- Certain employer settlement payments
Step 3: Complete Form SSA-44
If a qualifying life-changing event reduced your income, SSA-44 allows you to report:
The event
When it happened
Your reduced income
and
Your expected income
Step 4: Provide Supporting Evidence
Depending on the event, evidence might include:
- Employer statement
- Retirement documentation
- Marriage certificate
- Divorce decree
- Death certificate
- Pension documentation
- Other evidence requested by SSA
Step 5: Estimate Your New MAGI
For IRMAA purposes, MAGI generally means:
Adjusted Gross Income
plus
tax-exempt interest.
You’ll estimate the income for the year after the qualifying event.
Example: Retirement
Suppose your 2026 IRMAA is based on high income from 2024.
You retired in 2025.
Your income fell from:
$250,000
to:
$95,000
If retirement qualifies as your work-stoppage event, you may be able to ask Social Security to use your lower income rather than the older income that triggered IRMAA.
What If the IRS Information Is Wrong?
That’s different from a life-changing-event request.
If SSA used incorrect or outdated tax information, follow the reconsideration instructions in your IRMAA notice and provide the appropriate corrected tax information.
Video Explanation from Keith
How to Appeal Your Medicare IRMAA
Keith's Take
I see people get an IRMAA letter and assume:
“That’s what Medicare costs now. Nothing I can do.”
That’s not always true.
If the income Medicare is looking at came from your working years and you’ve now retired, that’s exactly the kind of situation I want reviewed.
The key isn’t simply that your income went down.
You need to determine whether why your income went down qualifies under Social Security’s IRMAA rules.
Keith Armbrecht
Medicare on Video
Frequently Asked Questions About Appealing IRMAA
Q. Can IRMAA be appealed?
A. Yes.
Q. What form is used after a qualifying life-changing event?
A. Form SSA-44.
Q. Does retirement qualify?
A. Stopping work can qualify as a life-changing event.
Q. Does reducing my work qualify?
A. Potentially. Work reduction is one of SSA's recognized events.
Q. What if my investments simply lost money?
A. Not every investment loss or income reduction qualifies as an SSA life-changing event.
Q. Can a Roth conversion be appealed as a life-changing event?
A. A Roth conversion itself isn't one of SSA's eight listed life-changing events.
Q. Can I submit SSA-44 online?
A. SSA currently provides an online process for requesting a lower IRMAA in qualifying circumstances, as well as mail, fax and appointment options.
Q. Is IRMAA recalculated every year?
A. Yes.
Official Government Sources
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