How to Appeal IRMAA in 2026 With Form SSA-44
The short answer. Your 2026 Medicare premiums are based on your 2024 income — the two-year lookback. If your income has gone down since then because of one of eight listed life-changing events (retirement, divorce, death of a spouse, loss of pension income, and the rest), Form SSA-44 lets you ask Social Security for a new decision based on a more recent tax year. If instead you think Social Security's determination itself is wrong, that is a different route: a reconsideration appeal, filed online or on Form SSA-561-U2. A Roth conversion is not a life-changing event, so it cannot be appealed away through SSA-44.
This page is for information only. It is not legal, tax, or financial advice. Verify current rules with the official sources cited before acting.
IRMAA — the income-related monthly adjustment amount — is the surcharge higher-income Medicare beneficiaries pay on top of the standard Part B premium and their prescription drug plan premium. The Social Security Administration (SSA) sets it from your modified adjusted gross income (MAGI), and roughly 8% of people with Medicare Part B pay it, according to the Centers for Medicare & Medicaid Services (CMS). The standard Part B premium for 2026 is $202.90 a month. Before you appeal, check what tier you are actually in with the IRMAA Roth conversion sizer — and if you are planning a conversion, size it against the cliffs first, because a conversion-caused surcharge cannot be appealed away.
The 2026 IRMAA table your appeal is measured against
For 2026, SSA uses the tax return filed in 2025 for tax year 2024 (if only a 2023 return was available to the IRS, SSA uses that instead). MAGI is your adjusted gross income (Form 1040, line 11) plus your tax-exempt interest income (Form 1040, line 2a) — so municipal-bond interest counts, even though it is not taxed.
| 2024 MAGI — single | 2024 MAGI — married filing jointly | Part B surcharge / month | Part D surcharge / month | Combined surcharge / year |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0 (standard $202.90) | $0 | $0 |
| $109,001–$137,000 | $218,001–$274,000 | $81.20 | $14.50 | $1,148.40 |
| $137,001–$171,000 | $274,001–$342,000 | $202.90 | $37.50 | $2,884.80 |
| $171,001–$205,000 | $342,001–$410,000 | $324.60 | $60.40 | $4,620.00 |
| $205,001–$499,999 | $410,001–$749,999 | $446.30 | $83.30 | $6,355.20 |
| $500,000 or more | $750,000 or more | $487.00 | $91.00 | $6,936.00 |
Surcharges are per person. If both spouses are on Medicare, each pays the surcharge. The table above is the single / married-filing-jointly table; married-filing-separately filers who lived with their spouse during the year use a different table. 2027 figures had not been published by CMS as of November 12, 2026 — this page uses the 2026 table only.
Two different routes — do not mix them up
SSA itself draws the line, and using the wrong route wastes months:
- Life-changing event — Form SSA-44. Your income has gone down because of one of the eight listed events. You are asking SSA to make a new decision using a more recent tax year. SSA says plainly: you do not need to file an appeal for this.
- Reconsideration appeal — online or Form SSA-561-U2. You disagree with the decision SSA made — for example, the income figure it used is wrong, or it applied the wrong filing status. This is an appeal of the determination itself.
- Wrong information, no appeal needed. If SSA used a 2023 return when you filed a 2024 return, call SSA or visit a local office and it will update its records. If you amended your return and it changes your MAGI, show SSA a copy of the amended return and your IRS acknowledgment receipt. If you disagree with the MAGI amount SSA received from the IRS, you must correct the information with the IRS. If SSA says you must pay a higher amount for prescription drug coverage and you do not have that coverage, call CMS at 1-800-MEDICARE (1-800-633-4227) to correct it.
The 8 qualifying life-changing events
Form SSA-44 (current edition December 2025) lists exactly eight events. If your situation is not on this list, SSA-44 is not the route — no matter how much your income fell.
| # | Life-changing event | What it means |
|---|---|---|
| 1 | Marriage | You married, which can change the filing-status thresholds that apply to you. |
| 2 | Divorce or annulment | Your marriage ended, which can change the filing-status thresholds that apply to you. |
| 3 | Death of your spouse | Your spouse died, which can change your filing status and household income. |
| 4 | Work stoppage | You or your spouse stopped working. |
| 5 | Work reduction | You or your spouse reduced work hours. |
| 6 | Loss of income-producing property | You or your spouse lost income-producing property because of a disaster or other event beyond your control — for example, a declared-disaster loss, destruction of livestock or crops, arson, or fraud or theft of investment property. The loss must not be at your direction. |
| 7 | Loss of pension income | You or your spouse experienced a scheduled cessation, termination, or reorganization of an employer's pension plan. |
| 8 | Employer settlement payment | You or your spouse received a settlement from an employer or former employer because of the employer's closure, bankruptcy, or reorganization. |
SSA needs documentation verifying both the event and the reduction in your income. The documentation should relate to the event and may include a death certificate, a letter from your employer about your retirement, or something similar. If you filed a federal income tax return for the year in question, you need to show SSA your signed copy of the return. Form SSA-44's instructions list the evidence SSA accepts for each event.
How Form SSA-44 works, step by step
- Check the event is on the list. Only the eight events above qualify. A one-time income spike in the lookback year — a Roth conversion, a property sale, a large capital gain — is not one of them.
- Pick the more-recent tax year. You ask SSA to use a more recent tax year than the one it used for your 2026 premiums (normally 2024). The life-changing event must fall in the same year as, or earlier than, that more-recent tax year.
- Work out that year's MAGI. Add your adjusted gross income (Form 1040, line 11) to your tax-exempt interest (Form 1040, line 2a) for the more-recent year. If that MAGI falls in a lower tier — or below $109,000 single / $218,000 joint — your surcharge drops or disappears for 2026.
- Complete Form SSA-44. The form is "Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event" (OMB No. 0960-0784). Fill in the event, the tax year you are asking SSA to use, and that year's income figures.
- Attach your evidence. Evidence of the event and of the income, as above — including a signed copy of the return for the year in question if you filed one.
- File it with SSA. Submit the completed form to the Social Security Administration — SSA directs you to contact it or visit a local Social Security office. SSA checks your statements against IRS records and makes a new decision.
Worked example: retirement in 2025
A single filer had 2024 MAGI of $120,000, so for 2026 she is in Tier 1: a Part B surcharge of $81.20 a month plus a Part D surcharge of $14.50 a month — $95.70 a month, or $1,148.40 for the year. She retired in 2025 (work stoppage, event 4), and her 2025 MAGI was $95,000. With Form SSA-44 she asks SSA to use tax year 2025 instead of 2024. Because $95,000 is below the $109,000 single threshold, her 2026 surcharge is removed entirely — a saving of $1,148.40 for the premium year. The event (2025) falls in the same year as the more-recent tax year she asked SSA to use (2025), so the timing rule is met.
This is an illustration on the published 2026 table. Your own result depends on your filing status, whether you have Part B only, Part D only, or both, and the MAGI in the year you ask SSA to use.
What does NOT qualify
A Roth conversion is not a life-changing event. A Roth conversion, capital gain, or other one-time income spike is not one of the eight listed events, so a conversion-caused surcharge generally stands for that premium year and cannot be removed through Form SSA-44. The only protection against a conversion-caused surcharge is planning the conversion before you make it — size it against the cliffs first.
Other non-qualifying situations include a drop in income with no listed event behind it, and a belief that the surcharge itself is unfair. If your income fell for another reason, the surcharge stands for that premium year; the two-year lookback means the lower income will show up in a later premium year on its own.
If SSA says no
If SSA denies the SSA-44 request, or if you disagree with the IRMAA determination itself, you have the right to appeal. SSA says the fastest and easiest way to file an appeal is online, where you can also provide documents electronically — and you can file online even if you live outside the United States. You can also request an appeal in writing by completing a Request for Reconsideration (Form SSA-561-U2), or contact your local Social Security office, or call 1-800-772-1213 (TTY 1-800-325-0778). Your State Health Insurance Counseling and Assistance Program (SHIP) can also help answer Medicare questions — the contact is in the back of the Medicare & You handbook.
Frequently asked questions
Can I appeal my 2026 IRMAA surcharge?
Yes, but there are two different routes and you need the right one. If your income has gone down because of one of eight listed life-changing events, use Form SSA-44 to ask Social Security for a new decision based on a more recent tax year. If you disagree with Social Security's determination itself — for example, the income figure it used is wrong — that is a reconsideration appeal, filed online or on Form SSA-561-U2. A life-changing-event request is not an appeal.
What counts as a life-changing event for Form SSA-44?
The eight qualifying events are marriage; divorce or annulment; death of your spouse; work stoppage; work reduction; loss of income-producing property not at your direction, such as a declared-disaster loss; loss of pension income through scheduled cessation, termination, or reorganization of an employer's pension plan; and an employer settlement payment because of bankruptcy or reorganization. A Roth conversion, capital gain, or other one-time income spike is not one of the eight events.
How does Form SSA-44 decide which tax year to use?
Your 2026 premiums are normally based on your 2024 tax return. With Form SSA-44 you ask Social Security to use a more recent tax year instead, and the life-changing event must fall in the same year or earlier than that more-recent tax year. You supply that year's adjusted gross income and tax-exempt interest, plus evidence of the event and of the income, and Social Security checks your statements against IRS records.
Can I use Form SSA-44 to appeal an IRMAA surcharge caused by a Roth conversion?
No. A Roth conversion, capital gain, or other one-time income spike is not one of the eight listed life-changing events, so a conversion-caused surcharge generally stands for that premium year and cannot be removed through Form SSA-44. Size a conversion against the IRMAA cliffs before you convert, with the IRMAA Roth conversion sizer.
What evidence do I need to send with Form SSA-44?
Social Security needs documentation verifying both the event and the reduction in your income. The documentation should relate to the event and may include a death certificate, a letter from your employer about your retirement, or something similar. If you filed a federal income tax return for the year in question, you need to show Social Security your signed copy of the return.
What if I disagree with Social Security's IRMAA decision itself?
You have the right to appeal. The fastest and easiest way is to file the appeal online and provide supporting documents electronically. You can also request an appeal in writing on Form SSA-561-U2, or contact your local Social Security office, or call 1-800-772-1213 (TTY 1-800-325-0778). If you disagree with the MAGI amount Social Security received from the IRS, you must correct the information with the IRS first.
Related pages
- IRMAA Roth conversion sizer — check your tier and size a conversion against the 2026 cliffs.
- All StateCalcUSA tools — state-by-state money and housing calculators.
- Disclaimer — how to use the information on this site.
Sources
- Social Security Administration, Benefits Planner: Retirement, Medicare Premiums (rules for higher-income beneficiaries) — 2026 chart, MAGI definition, 2-year lookback, life-changing events, and appeal routes. ssa.gov/benefits/medicare/medicare-premiums.html — accessed November 12, 2026.
- Social Security Administration, Form SSA-44 (12-2025), Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event — the eight qualifying events, the tax-year timing rule, and the MAGI definition. ssa.gov/forms/ssa-44.pdf — accessed November 12, 2026.
- Centers for Medicare & Medicaid Services, 2026 Medicare Parts A & B Premiums and Deductibles fact sheet — 2026 Part B and Part D tables, standard premium $202.90, roughly 8% of Part B enrollees pay IRMAA. cms.gov — accessed November 12, 2026.
- Medicare.gov, 2026 Medicare Costs (CMS Product No. 11579) — Part B totals and Part D add-ons by 2024 income. medicare.gov (PDF) — accessed November 12, 2026.
Rates and rules verified November 12, 2026 from official sources.