How to Appeal Your Medicare IRMAA (Form SSA-44)

Getting an IRMAA surcharge based on income you no longer earn is frustrating — but you can do something about it. If a qualifying life-changing event reduced your income, Form SSA-44 asks Social Security to base your surcharge on your current income instead of your 2024 tax return.

Step 1 — Confirm You Qualify

SSA-44 is for income drops caused by a specific life-changing event — retirement or reduced work hours, marriage, divorce, the death of a spouse, loss of a pension, or the end of an income-producing property. A simple year-to-year dip that isn't tied to one of these events doesn't qualify (though it will still lower your IRMAA automatically in a future year).

Step 2 — Fill Out the Form

On Form SSA-44 you'll:

1. Check the life-changing event that applies and give its date.
2. Enter your estimated MAGI for the year the event affects (and the next year, if you expect it to keep dropping).
3. Sign it — you're attesting the estimate is accurate.

Step 3 — Attach Your Proof

Include documentation of both the event and the new income, for example:

• A retirement or work-stoppage letter from your employer, or a signed statement.
• A death certificate, divorce decree, or marriage certificate, as applicable.
• A recent pay stub, benefit statement, or amended/most-recent tax return showing the lower income.

Step 4 — Submit It

Take or mail the signed form and proof to your local Social Security office, or send it to the address on your IRMAA determination letter. Keep a full copy for yourself. If it's approved, the corrected premium applies going forward and can be backdated to the start of the affected year.

Don't Owe a Surcharge You Can Remove

Many people pay IRMAA for a year or more without realizing an appeal was available. If you've had a retirement, a death in the family, or another life-changing event, call us free — we'll help you check the brackets, estimate your new tier, and get SSA-44 filed correctly.