Which route fits you
| Your situation | What to do |
|---|---|
| Your income dropped because of a life-changing event | Form SSA-44, with proof of the event and your newer income |
| The IRS figure was wrong, or you filed an amended return | Ask for a new decision, with proof such as the IRS's acceptance of the amended return |
| You think Social Security made a mistake | Appeal (reconsideration) on Form SSA-561 within 60 days of the notice |
Life-changing events that count
- Marriage
- Divorce or annulment
- Death of your spouse
- You or your spouse stopped working
- You or your spouse cut back on work
- Loss of income-producing property, for example through a disaster or other event beyond your control
- Loss or reduction of an employer pension
- A settlement payment from a current or former employer because of a closure, bankruptcy or reorganization
Retiring is the most common one. A one-time gain, such as selling a house or a Roth conversion, doesn't count by itself.
How to file Form SSA-44
- Get Form SSA-44 from ssa.gov.
- Pick the event and its date, and give your income for the year you want used: your actual income if you've filed that year's return, or an estimate if you haven't.
- Attach proof. For stopping work, a letter from your employer or a retirement letter; Social Security may also accept your signed statement. For marriage or divorce, a certified copy of the certificate or decree.
- Submit it online through Social Security's page for lowering IRMAA, by mail, at a local office, or by calling Social Security. Send original documents or certified copies; if the evidence doesn't arrive within about 30 days, the request can be dismissed.
You can file any time after the event and the drop in income. The new decision lowers IRMAA from the year of the event onward, but earlier premiums are normally not refunded, so file as soon as your income drops. If you used an estimate, Social Security checks it later against your tax return.
Appeals (reconsideration)
If you think the IRMAA decision itself is wrong, ask for a reconsideration on Form SSA-561 within 60 days of receiving the notice. Social Security assumes you received it 5 days after the date on it. You can file at any Social Security office. A late appeal can be accepted if you have a good reason.
See whether a lower income would change your tier with the IRMAA calculator.
Questions
What is Form SSA-44?
It's Social Security's form for asking it to lower your IRMAA because a life-changing event reduced your income. You give a more recent year's income, or an estimate, instead of the tax return from two years ago, with proof of the event.
What counts as a life-changing event for IRMAA?
Marriage; divorce or annulment; death of your spouse; you or your spouse stopping work or cutting back on work; loss of income-producing property; loss or reduction of an employer pension; and a settlement payment from a current or former employer because of a closure, bankruptcy or reorganization.
How long do I have to appeal IRMAA?
A formal appeal (reconsideration) must be filed within 60 days of getting the IRMAA notice, which is assumed to be 5 days after the date on it. A request for a new decision because of a life-changing event has no such deadline, but it only lowers IRMAA from the year of the event onward, so file soon after your income drops.
Updated November 6, 2026. Sources: Form SSA-44; POMS HI 01120.005; SSA, Request to lower an Income-Related Monthly Adjustment Amount; POMS HI 01120.001; POMS HI 01140.001 (IRMAA appeals). General information, not legal advice. Not affiliated with the Social Security Administration.