If your income has dropped because of a qualifying life-changing event, you can ask Social Security to use your more recent, lower income instead of your two-year-old tax return by filing Form SSA-44. If approved, your IRMAA is recalculated using the lower number, and any overpayment for the affected year is refunded.
This guide walks through the qualifying life-changing events, the documentation you need, where to submit the form, what to expect after you file, and what to do if you are simply appealing an incorrect determination. For the current version of the form and instructions, always go to SSA.gov.
Last updated: June 2026.
Key takeaways
- Form SSA-44 lets you ask Social Security to use your current, lower income instead of your two-year-old tax return.
- You must point to one of eight qualifying life-changing events, such as retirement, marriage, divorce, or death of a spouse.
- You will need proof of the event and proof of your estimated current-year income.
- You can submit by mail, in person at your local SSA office, or through your my Social Security account.
- If SSA simply used incorrect income data, request a reconsideration of the determination instead; that is a separate process.
When You Can Use Form SSA-44
The Social Security Administration uses your tax return from two years ago to set IRMAA. If something has happened since then that has materially lowered your income, you can ask SSA to use a more recent, lower estimated income instead. The vehicle for that request is Form SSA-44, "Medicare Income-Related Monthly Adjustment Amount Life-Changing Event."
You can file Form SSA-44 at any time after the qualifying event. You do not have to wait for the next determination letter, but most people file in response to one.
The Eight Qualifying Life-Changing Events
SSA recognizes eight specific life-changing events. Other income drops, even if they feel significant, do not qualify for an SSA-44 appeal. The eight events are:
- Marriage. You got married after the tax year SSA used.
- Divorce or annulment. Your marriage ended.
- Death of your spouse.
- Work stoppage. You or your spouse stopped working entirely.
- Work reduction. You or your spouse cut hours or moved to part-time work.
- Loss of income-producing property. You lost income-producing property because of a disaster or event beyond your control. A voluntary sale does not count.
- Loss of pension income. A pension you were receiving ended or was reduced.
- Employer settlement payment. You received a settlement payment from a former employer because of the employer's closure or bankruptcy.
Investment losses, changes in portfolio income, or a voluntary sale of property generally do not qualify, even if they materially reduce MAGI. For those situations, IRMAA usually resets the year after the lower income flows through your tax return.
How to File Form SSA-44 Step by Step
- Download the current form. Get the latest version of Form SSA-44 from SSA.gov. The form is updated each year with the current bracket references.
- Identify the life-changing event. Check the box for the event that applies and write the date it occurred.
- Enter your estimated MAGI. Provide your estimated Modified Adjusted Gross Income for the current tax year (and the next year, if applicable). MAGI is your Adjusted Gross Income plus any tax-exempt interest income.
- Attach supporting documentation. Examples include a signed retirement letter from your employer, a marriage or divorce decree, a death certificate, a pension termination notice, or a settlement agreement. Also include proof of the new lower income (a recent pay stub, a Social Security statement, a written estimate, or similar).
- Submit the form. You can mail it to your local Social Security office, drop it off in person, or upload it through your my Social Security account if available. Find your local office through SSA's office locator.
Keep copies of everything you submit. If you mail the form, send it by a method that gives you tracking.
What Happens After You File
SSA reviews the form and the documentation. Decisions typically come back within several weeks, although timing varies. If approved:
- Your IRMAA is recalculated using the lower estimated income.
- The lower premium is applied going forward.
- Any overpayment you have already made for the affected year is refunded, usually as a credit against future premiums or a check.
If denied, the decision letter explains your appeal rights. You can request reconsideration and, if needed, escalate to a higher level of appeal. Pay attention to the deadlines printed on the letter.
What If My Income Drops but Not From a Life-Changing Event?
If your income simply dropped (for example, because of lower investment income or a one-time event that does not qualify), Form SSA-44 is not the right tool. In that case, IRMAA usually resets automatically the year after the lower income shows up on your federal tax return. There is nothing to file.
If you think you can take action to reduce future IRMAA, see our guide on how to reduce or avoid Medicare IRMAA. For background on how the brackets and the two-year lookback work, see our IRMAA income brackets guide and the IRMAA pillar guide.
Appealing a Determination You Believe Is Wrong
Form SSA-44 is for life-changing events. If your appeal is because SSA used the wrong income (for example, you believe the IRS data is incorrect or the wrong tax year was used), that is a different process called a "reconsideration." Your IRMAA determination letter explains how to request a reconsideration and the deadline to do it.
Frequently Asked Questions
What is Form SSA-44?
Form SSA-44 is the official Social Security form used to ask SSA to lower your IRMAA after a qualifying life-changing event. It asks SSA to use your more recent, lower estimated income instead of your tax return from two years ago.
What counts as a life-changing event?
Marriage, divorce or annulment, death of a spouse, work stoppage, work reduction, loss of income-producing property, loss of pension income, and an employer settlement payment from a former employer's closure or bankruptcy.
Where do I get Form SSA-44?
From SSA.gov. Always use the current year version of the form.
What documentation do I need?
Proof of the life-changing event (such as a retirement letter, marriage certificate, divorce decree, or death certificate) and proof of your more recent estimated income (such as a pay stub, a Social Security statement, or a signed statement from your former employer).
Where do I submit it?
Mail to your local Social Security office, drop it off in person, or upload through your my Social Security account if available.
How long does it take?
Typically several weeks. If approved, the lower premium is applied going forward and any overpayment is refunded.
What if SSA denies my appeal?
You can request reconsideration and, if needed, escalate to higher levels of appeal. The denial letter explains the next steps and deadlines.
References
- Form SSA-44 (current PDF)
- SSA.gov: Medicare premiums and IRMAA
- Medicare.gov: Medicare costs at a glance
We are not connected with or endorsed by the federal government or the Medicare program.
Want help filling out Form SSA-44 or figuring out if your situation qualifies? I am a licensed independent agent based in Omaha. I can walk you through the form and what to attach. I am not a tax advisor, so for tax-specific advice you should also speak with a qualified tax professional. Free Medicare consultation, no pressure.
Book a free Medicare consultation with Nick Depke or call (402) 680-6171.
Written by Nick Depke, licensed independent insurance agent (NPN 19158595), Depke Insurance Agency, Omaha, NE.