Self-help document preparation, not legal advice. What this kit does and does not do
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Your free preview
Your IRMAA now and after the event
Brackets: CMS 2026 table (2026 premiums use 2024 income).
Does your event qualify?
Form SSA-44 accepts eight life-changing events (20 CFR 418.1205). A Roth conversion or capital gains is not one of them.
The full kit
- Form SSA-44, line by line: every box filled in from your answers, with the SSA link to the current form
- Evidence checklist: the documents SSA asks for, for your event and your income
- Cover letter: filled in with your event, income and enclosures, ready to sign
- Timeline and next-year reminder: when the lower premium starts, what to do if SSA says no, and what to check next fall
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Is Form SSA-44 an IRMAA appeal?
Form SSA-44 is not technically an appeal: it asks SSA for a new initial determination of your IRMAA using a more recent year's income, and SSA says that in most cases this gets the same result as an appeal, so no appeal is needed[hi001][hi140]. You qualify when all four conditions hold: one of eight life-changing events happened, it lowered your modified adjusted gross income (MAGI) enough to drop your bracket, you ask SSA to use the newer year, and you send evidence of both[cfr1201].
For 2026 premiums SSA used your 2024 return (or 2023 if 2024 was not available)[irmaapoms]. The newer year you can ask for is 2025 (the return you filed or will file) or 2026 (an estimate), whichever reflects the drop[ssa44]. The event must have happened in that year or earlier, and it can be years in the past[hi005]. The brackets themselves are on the IRMAA brackets 2026 page, and the standard premium on the Part B premium page.
The eight life-changing events and the evidence for each
SSA accepts exactly eight events, and the list is exclusive: the seven paragraphs of 20 CFR 418.1205, with stopping and reducing work as two boxes on the form[cfr1205][hi005]. The event can be yours or your spouse's for work, pension, property and settlement events.
| Event | What counts | Evidence |
|---|---|---|
| Work stoppage | You or your spouse stopped working: retirement, layoff, sale of a business | Employer statement, retirement letter or business-sale records; or your signed statement under penalty of perjury |
| Work reduction | You or your spouse cut hours or took a lower-paid job | Employer statement or before-and-after pay stubs; or your signed statement |
| Death of your spouse | Your spouse died | Certified death certificate (unless SSA already has proof) |
| Divorce or annulment | Your marriage ended and you will not file jointly | Certified copy of the decree |
| Marriage | You married (a joint return can put you under the joint thresholds) | Marriage certificate or certified public record |
| Loss of pension income | A defined benefit or cash balance pension stopped, ended or was reorganized, including a term payout you chose years ago | Letter from the pension administrator |
| Loss of income-producing property | Rental property, crops, livestock or business vehicles lost to a declared disaster, disease, arson, eminent domain, fraud or theft | Insurance adjuster’s statement or government letter; for fraud or theft, proof of conviction |
| Employer settlement payment | A settlement from a current or former employer because of its closure, bankruptcy or reorganization | Employer letter or court document with the settlement terms |
Evidence of the event must be an original or a certified copy; SSA mails originals back, or you can show them at an office[ssa44][cfr1255]. For work stoppage or reduction SSA accepts your own statement under penalty of perjury when you have no employer letter[hi030]. Pension losses count only for defined benefit and cash balance plans[hi040]. For income, send a signed copy of the filed return or an IRS transcript, or give an estimate and send the return after you file[cfr1255].
Roth conversions and capital gains do not qualify
A Roth conversion, capital gains from selling property or stock, lottery or casino winnings and cashing bonds are one-time income that SSA treats as non-qualifying events, so Form SSA-44 cannot remove the IRMAA they caused[hi005]. Events that raise your expenses but not your income, ordinary investment losses and lower dividends also do not count[cfr1210]. In those cases the surcharge ends on its own when SSA gets the later, lower return from the IRS; you can still request reconsideration if the IRS figures SSA used are wrong, for example after an amended return[hi001]. Planning a conversion? The Roth IRA calculator shows the income it adds.
Worked examples (2026 brackets)
Each example runs through the same engine as the free preview above, using the CMS 2026 table[cms26].
| Case | 2024 MAGI | Newer-year MAGI | Bracket | Yearly difference |
|---|---|---|---|---|
| Retired in June 2025 (work stoppage), single | $180,000 | $95,000 (2025) | Tier 3 → Standard (no IRMAA) | $4,620.00 |
| Spouse died in March 2025; joint return for 2024, single in 2026 | $260,000 | $100,000 (2026, estimate) | Tier 1 → Standard (no IRMAA) | $1,148.40 |
| Roth conversion in 2024 pushed income to $240,000, single | $240,000 | $90,000 (2025) | Not a life-changing event | Form SSA-44 does not apply |
In the first case the IRMAA was $385.00 a month (Part B $527.50 instead of $202.90, plus $60.40 on Part D). In the second, the 2024 joint return put the surviving spouse in tier 1; the 2026 estimate as a single filer is under the first threshold of $109,000.
When the lower premium starts
If SSA approves, the new amount is generally effective January 1 of the year you make the request, or from your first month of Part B in that year[cfr1230]. An event in October–December can also be applied to that earlier year if SSA receives the request by March 31 of the next year[hi005]. SSA then keeps using the newer-year income until the IRS reports that year, you send a different return or you give a new estimate; if your estimate turns out wrong, SSA corrects the premium later[ssa44]. A request covers only the person who files it, so a spouse who also pays IRMAA files a separate form[hi001].
Who decides.Only SSA decides your IRMAA. This kit checks your numbers against the published rules and prepares a filled guide, checklist and cover letter that you review, sign and send yourself.
Frequently asked questions
How do I appeal IRMAA after retirement?
Does a Roth conversion count as a life-changing event?
No. SSA lists IRA conversions and capital gains as non-qualifying one-time income, so Form SSA-44 cannot lower an IRMAA caused by them[hi005]. The surcharge ends when SSA receives the later, lower return.
What tax year do I put on Form SSA-44?
The year after the one SSA used: 2025 if your income dropped then and stays down, or 2026 as an estimate if it dropped this year. If SSA used a return three years old, you can ask it to use the two-year-old return[ssa44].
Does my spouse need to file a separate SSA-44?
Yes. SSA applies a new determination only to the person who requests it, even when both spouses pay IRMAA on the same joint return[hi001].
Is this kit legal or tax advice?
No. It is self-service software that applies the published SSA rules to the numbers you type, in your browser. You fill in and send the SSA form yourself.
Sources
- Form SSA-44 (12-2025), Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event, with instructions
- 20 CFR § 418.1201, When will we determine your IRMAA based on information for a more recent tax year?
- 20 CFR § 418.1205, What is a major life-changing event?
- 20 CFR § 418.1210, What is not a major life-changing event?
- 20 CFR §§ 418.1215–418.1220, What is (and is not) a significant reduction in your income?
- 20 CFR § 418.1230, Effective date of a determination based on a more recent tax year
- 20 CFR §§ 418.1255–418.1270, Life-changing event and income evidence
- POMS HI 01120.001, Overview of new initial determinations on the IRMAA using beneficiary-provided information
- POMS HI 01120.005, Life changing events (eight events, non-qualifying events, effective dates)
- POMS HI 01120.025–.030, Work reduction and work stoppage (evidence)
- POMS HI 01120.040, Reduction or loss of pension income
- POMS HI 01140.005, The reconsideration process for the IRMAA
- 2026 Medicare Parts A & B Premiums and Deductibles (fact sheet)
- POMS HI 01101.020, IRMAA sliding scale tables