How to lower IRMAA with Form SSA-44

Updated October 28, 2026 · General information, not professional advice

Why IRMAA can be out of date

Social Security sets IRMAA from tax returns two years back. For 2026 premiums it generally uses the 2025 return for tax year 2024. The surcharge starts when modified adjusted gross income is above $109,000 for single filers or $218,000 for joint filers, and in 2026 total Part B premiums range from the standard $202.90 up to $689.90 a month. Higher earners also pay an extra amount for Part D.

That two-year lag hurts in the first years after retirement: a parent who earned a full salary in 2024 but retired in 2025 can be billed as if they still earn it. Form SSA-44 is how they ask Social Security to use the lower, more recent income instead.

The 8 life-changing events

Form SSA-44 lists exactly these events:

• Marriage
• Divorce or annulment
• Death of your spouse
• Work stoppage (retiring or stopping work)
• Work reduction (fewer hours)
• Loss of income-producing property, such as from a disaster or proven fraud or theft
• Loss of pension income
• Employer settlement payment from an employer's bankruptcy or reorganization

A one-time spike, such as a big capital gain or a Roth conversion, is not on the list. The event must happen in the same year as, or earlier than, the tax year your parent asks Social Security to use.

How to fill out SSA-44

1. Step 1: the event and its date.
2. Step 2: the more recent income: adjusted gross income and tax-exempt interest for a tax year more recent than the one Social Security used.
3. Step 3 (if needed): estimated income for the next year, if the reduction will continue.
4. Attach evidence. For retiring or cutting hours: a signed employer statement or pay stubs (or a signed statement on the form if those aren't available). For a spouse's death: a certified death certificate. For divorce: a certified copy of the decree. For lost pension income: a letter from the pension administrator. For income: a signed copy of the tax return or an IRS transcript.

How to submit

• Online: sign in to a my Social Security account and submit the SSA-44.
• By phone: call 1-800-772-1213 (TTY 1-800-325-0778) and say you want to lower IRMAA because of a life-changing event.
• By mail or fax: send the completed PDF form and evidence to a Social Security office. Originals and certified copies are mailed back.
• In person: schedule an appointment at a local office.

If your parent used an estimate, Social Security will ask for the actual tax return once it's filed. If the estimate was too low, IRMAA can be adjusted again.

If there was no life-changing event

If your parent thinks Social Security used the wrong income, for example an amended return or a data error, call 1-800-772-1213 and explain. Otherwise IRMAA updates on its own each year as newer tax returns come in. A free SHIP counselor can help you sort out which situation applies. This guide is general information, not tax or legal advice.