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Redetermination of your IRMAA Part B and Part D Premium: Step-by-Step Guide

If Social Security determines that you are required to pay an IRMAA (Income-Related Monthly Adjustment Amount), they will send you a notice known as an initial determination. The letter will indicated that your Medicare premiums may be higher due to your Modified Adjusted Gross Income (MAGI) from two years prior.
Receiving this letter doesn’t necessarily mean you’re locked into paying these increased premiums. You have the option to request a redetermination of your Part B premium (aka appeal), which could potentially reduce your Medicare costs if you’ve experienced specific life-changing events that resulted in a significant reduction in your income, or if you believe the income information they used was inaccurate or no longer reflects your current circumstances. 
If you’re looking to appeal your IRMAA Part B premium due to a life-changing event, we’ve outlined the process below to help guide you. Below, we’ve detailed the steps to navigate this process.
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Understanding SSA Form SSA-44

The Social Security Administration requires individuals to complete Form SSA-44 to appeal IRMAA if they’ve experienced a “Change of Life” event that resulted in a decline in income. Examples of qualifying events include:

  • Retirement
  • Work Reduction
  • Loss of Pension
  • Marriage or Divorce

This change could lower your IRMAA premium calculation. Access Form SSA-44 here.

 

Steps to Appeal Your IRMAA Part B Premium

  1. Complete Form SSA-44: <-- click here

    • Indicate your 2025 Modified Adjusted Gross Income (MAGI) is lower than the income being used to calculate your current Part B premiums (from 2 years prior).
    • Select a life-changing event, such as “Work Stoppage or Reduction.”
    • You can only choose one and that is often retirement, called “Work Stoppage” on the form. This will be your date of retirement.

  2. Provide Supporting Documentation:

    • The last page of Form SSA-44 lists examples of documents to include, such as proof of retirement or pension reduction.

  3. Estimate Income for 2025:

    • Refer to Page 6 of the form for guidance on entering estimated income.
    • Use the 2025 IRMAA chart (shown below) to assess where your income may fall.

  4. Submit Your Appeal:

    • Make a copy and mail documents to your local Social Security office with USPS Priority Mail (cofirmation), using the SSA Office Locator. <-- click here
    • Schedule an in-person appointment with your local Social Security office for a more thorough review.

If your appeal is approved, Part B withholding will be adjusted going forward accordingly and previous IRMAA costs will be credited in that tax year. If your appeal is rejected, you can appeal this rejection with additional supporting documentation.

 

How to Complete SSA-44 Form

Page 1: Personal Information

  • Enter your name, Social Security number, and other personal details.

Page 2: Life-Changing Event and Income

  • Step 1: Select the life-changing event (e.g., retirement or work reduction) and the date it occurred. Note: Refer to Page 5 of the form for a brief description of each.
  • Step 2: Estimate your income for the year impacted by the event. This is typically the year you start Medicare Part B or a year where your income reflects the new reality
    • For example, if you retired in November 2024, but your reduction is for 2025, you enter 2025 for the tax year.
    • Include your “estimated” 2025 Adjusted Gross Income (AGI), along with any tax-exempt interest.  You can list $0 if none or if you do not know. 
  • Step 3: Recommend that you check “No” because even though 2026 will be much lower than 2024, you still will have to submit a new SSA-44 form next year. 

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Page 3: Supporting Documents: 

  • If possible, include documents that verify your life-changing event, such as:
    • Retirement Proof: a letter from your employer showing your change of status. 
    • Income: Although you will not have proof of your income estimate, it is recommended that you create a quick summary sheet of how you came to that income estimate.
  • Note: Although we have had clients that were approved without documentation; the clearer your documentation, the less likely Social Security will request additional information.

Sign and Submit:

  • Add your signature, address, and Make copies of Pages 1–3 and supporting documents.
  • Mail to your local Social Security office. Use the SSA Office Locator to find yours.

 

Helpful Tips for a Successful Appeal

  • Timing: You can only appeal after you have received notification that you are being assessed IRMAA.Wait until your life-changing event has occurred (e.g., after you retire) to submit appeal.
  • Documentation: Include all relevant evidence supporting your case.
  • Separate Forms for Spouses: Each spouse must complete and submit their own SSA-44 form.
  • Annual Re-evaluation: If your income remains higher in 2024, you may need to submit a new appeal for 2026

Life-Changing Events That Qualify for IRMAA Appeal

The following life-changing events may qualify you to appeal IRMAA:

  1. Work Stoppage (Retirement): A complete halt in employment resulting in a significant income reduction.

  2. Work Reduction: A decrease in working hours leading to lower income.

  3. Loss of Income-Producing Property: Due to a disaster or event beyond your control.

  4. Loss of Pension Income: Reduction or elimination of pension benefits.

  5. Marriage: Joining incomes with a new spouse.

  6. Divorce/Annulment: Separation leading to a lower household income.

  7. Death of a Spouse: Loss of a spouse resulting in a single income household.

These events must result in a significant income reduction to qualify for an appeal using Form SSA-44.

 

Additional Resources

If you need further assistance, we recommend these helpful resources:

 

2025 IRMAA Chart

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Contact Us

For personalized guidance, contact Tramazzo Insurance Group at 561-717-7773.

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