If a life-changing event such as retirement or the death of a spouse has cut your income, Form SSA-44 lets you ask Social Security to lower the income-based surcharge on your Medicare Part B and Part D premiums.
Quick answer
Higher-income Medicare beneficiaries pay an Income-Related Monthly Adjustment Amount (IRMAA) on top of their standard Part B and Part D premiums. IRMAA for 2026 is based on the income you reported two years earlier — your 2024 tax return. If your income has since dropped because of one of eight qualifying life-changing events, you can file Form SSA-44 to ask Social Security to use your lower, more recent income instead. It is free to file.
Key takeaways
- IRMAA is an extra charge added to Part B and Part D premiums for higher-income beneficiaries.
- Your 2026 IRMAA is based on your 2024 tax return (income from two years earlier).
- IRMAA uses your modified adjusted gross income (MAGI) — your adjusted gross income plus tax-exempt interest.
- If your income dropped after a qualifying life-changing event, file Form SSA-44 to have Social Security use your current income.
- There are eight qualifying life-changing events, from marriage and divorce to work stoppage and loss of a pension.
- Filing is free — Social Security never charges to process an IRMAA request.
How IRMAA works in 2026
For most people, the government pays about 75% of the Part B premium and you pay 25%. If your income is above the thresholds, you pay a larger share — 35%, 50%, 65%, 80%, or 85% — through the IRMAA surcharge. A similar surcharge applies to your Part D drug coverage. Social Security uses the most recent tax return the IRS has sent it: for 2026 premiums, that is generally your 2024 return. If only your 2023 return is available, Social Security may use that instead.
The table below shows the 2026 brackets. The standard Part B premium is $202.90; the amounts shown are the total monthly Part B premium (standard premium plus the surcharge) and the Part D surcharge you pay on top of your drug plan’s premium.
| MAGI — single/individual return | MAGI — married filing jointly | Total 2026 Part B premium | Part D monthly surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | None (plan premium only) |
| Above $109,000 up to $137,000 | Above $218,000 up to $274,000 | $284.10 | +$14.50 |
| Above $137,000 up to $171,000 | Above $274,000 up to $342,000 | $405.80 | +$37.50 |
| Above $171,000 up to $205,000 | Above $342,000 up to $410,000 | $527.50 | +$60.40 |
| Above $205,000 and below $500,000 | Above $410,000 and below $750,000 | $649.20 | +$83.30 |
| $500,000 or more | $750,000 or more | $689.90 | +$91.00 |
Different thresholds apply if you are married filing separately and lived with your spouse during the year: at MAGI above $109,000 up to $390,999.99 the surcharge is $446.30 for Part B and $83.30 for Part D, and at $391,000 or more it is $487.00 for Part B and $91.00 for Part D.
The eight life-changing events
You can file Form SSA-44 only if your income went down because of one of these events listed on the form:
| Life-changing event | Use it if… |
|---|---|
| Marriage | You entered into a legal marriage. |
| Divorce/Annulment | Your legal marriage ended and you will not file a joint return. |
| Death of your spouse | Your spouse died. |
| Work stoppage | You or your spouse stopped working. |
| Work reduction | You or your spouse reduced the hours you work. |
| Loss of income-producing property | You lost income-producing property for reasons beyond your control (for example, a disaster, or investment loss due to fraud or theft). |
| Loss of pension income | You or your spouse had a scheduled cessation, termination, or reorganization of an employer’s pension plan. |
| Employer settlement payment | You or your spouse received a settlement from a current or former employer due to the employer’s bankruptcy or reorganization. |
Note that a general drop in investment income or a Roth conversion is not, by itself, a life-changing event. The event must be one of the eight above.
How to file Form SSA-44
On the form you check the life-changing event, give the date it happened, and report your reduced modified adjusted gross income (your adjusted gross income from line 11 of Form 1040 plus tax-exempt interest from line 2a) for the more recent year, along with your tax filing status. You then attach evidence of both the event and your lower income, and sign.
Evidence depends on the event — for example, a death certificate for a widowed spouse, or a signed statement from your employer for a work stoppage. For your income, provide a signed copy of your tax return, or your estimate if you have not filed yet (you will confirm it later). You can submit Form SSA-44 by:
- Signing in to your Social Security account online and uploading the completed form;
- Faxing or mailing it with your evidence to your local Social Security office; or
- Scheduling an appointment, or calling 1-800-772-1213 (TTY 1-800-325-0778).
SSA-44 vs. an appeal (Form SSA-561)
Use Form SSA-44 when a life-changing event lowered your income. If instead you simply disagree with Social Security’s determination — for example, the income data is wrong, or you filed an amended return — you do not need SSA-44. You can request a reconsideration with Form SSA-561-U2 or file an appeal online. If your MAGI figure from the IRS is wrong, you must correct it with the IRS.
Beware of scams: Social Security never charges a fee to lower your IRMAA, and no one legitimate will call demanding payment or your Medicare number to “fix” your premium. Filing Form SSA-44 is always free.
Official sources
- Social Security — Request to lower an IRMAA
- Social Security — Form SSA-44 (Medicare IRMAA Life-Changing Event) (PDF)
- Social Security — Medicare Premiums: Rules for Higher-Income Beneficiaries (2026 brackets)
- Medicare.gov — Medicare costs
Next steps
- Confirm whether your income really fell because of one of the eight life-changing events.
- Download Form SSA-44 and gather proof of the event and of your lower income.
- Submit online through your Social Security account, or by fax/mail to your local office.
- If you only disagree with the determination, file a reconsideration (Form SSA-561-U2) instead.
- Questions? Call Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
Related guides
Frequently asked questions
What year’s income determines my 2026 Medicare IRMAA?
Your 2026 IRMAA is based on the modified adjusted gross income (MAGI) from your 2024 federal tax return, which the IRS provided to Social Security. If only your 2023 return is available, Social Security may use that instead until your 2024 information is available.
What are the eight life-changing events for Form SSA-44?
Marriage; divorce or annulment; death of your spouse; work stoppage; work reduction; loss of income-producing property; loss of pension income; and an employer settlement payment. Only these qualify to file Form SSA-44.
How much is the standard Part B premium in 2026?
The standard Part B premium for 2026 is $202.90 a month. Higher-income beneficiaries pay that plus an IRMAA surcharge, so the total Part B premium ranges up to $689.90 a month at the highest income tier, with an added Part D surcharge.
Does it cost anything to file Form SSA-44?
No. Filing Form SSA-44 to lower your IRMAA is free. Social Security never charges a fee, and you should be wary of anyone who calls demanding payment or your Medicare number to reduce your premium.
What is the difference between Form SSA-44 and Form SSA-561?
Use Form SSA-44 when a qualifying life-changing event lowered your income. Use Form SSA-561-U2 to request reconsideration if you simply disagree with the determination, such as when the income data is wrong or you filed an amended return.
Last verified against official sources on September 1, 2026. This is general information, not personalized advice, and has not been independently reviewed by an outside subject-matter expert. Confirm current details with the agency before acting.