Do you qualify for an IRMAA appeal — and what's your refund?
Medicare premium jumped because of a one-time income spike two years ago? You may be able to appeal it with Form SSA-44 — and get money back. Check in about two minutes.
An IRMAA appeal, in plain language
IRMAA — the Income-Related Monthly Adjustment Amount — is a surcharge added to your Medicare Part B and Part D premiums when your income is above a threshold. The catch that trips up most people: it's based on your income from two years ago. Your 2026 premium is set by the MAGI on your 2024 tax return. So a single high-income year — the year you retired, sold a property, or took a big distribution — can follow you into a year when your income is already back to normal.
An appeal doesn't argue the brackets. It asks Social Security to use a more recent year's income instead of the two-years-prior figure — but only when a specific life-changing event caused the drop. That request is Form SSA-44. Approve it, and your surcharge is reduced or removed, and the surcharge you already overpaid this year is refunded.
The 8 life-changing events SSA-44 accepts
Social Security recognizes a fixed list. If your income drop traces to one of these, you have a real case to file:
- Work stoppage — you or your spouse retired or stopped working.
- Work reduction — you cut back hours or partially retired.
- Marriage.
- Divorce or annulment.
- Death of your spouse.
- Loss of income-producing property — through a disaster, theft, or other event beyond your control (not a voluntary or profitable sale).
- Loss or reduction of pension income.
- Employer settlement payment — e.g. because of the employer's closure or bankruptcy.
Why a one-time Roth conversion, capital gain, or RMD does not qualify
This is the cruel irony of IRMAA — and the thing most calculators gloss over. A one-time Roth conversion, capital gain, IRA withdrawal, required minimum distribution, or a profitable property sale is the single most common reason people get an IRMAA surprise. But none of those is one of the eight life-changing events, so SSA-44 will not reduce your premium for them.
The silver lining: because IRMAA re-checks your income every year, a one-time spike falls off on its own. When your lower income flows through two years later, the surcharge simply stops — no appeal, no form. You pay the higher premium for one year, not forever.
How to file Form SSA-44
There's no online submission — SSA-44 is a paper form you take or send to Social Security.
- Download Form SSA-44 (“Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event”) from ssa.gov.
- Pick your life-changing event and the date it happened.
- Enter your reduced income estimate for the more recent year, and your filing status.
- Attach proof — for retirement, a letter from your employer or a signed statement that you stopped working; for a death, the death certificate; for divorce or marriage, the decree or certificate; plus evidence of your new income (a recent pay stub, a benefits letter, or a signed estimate).
- Submit it to your local SSA office by mail, fax, or in person. Keep a copy.
The refund & retroactive piece
When SSA approves the appeal, it recalculates your premium using the lower income — and that applies back to the start of the affected period. The surcharge you already paid for those months is refunded (typically credited back through your Social Security payment), and your going-forward premium drops. The calculator above estimates both pieces: the refund for the months you've already paid this year, and the savings for the rest of the year.
The timing window
If you've received an IRMAA determination notice and disagree with it, you generally have 60 days to ask for a new decision. You don't have to wait for a notice to file SSA-44 after a life-changing event — and acting sooner means more of the year's surcharge is corrected prospectively rather than refunded later. When in doubt, call SSA at 1-800-772-1213.
2026 IRMAA brackets & surcharges
Based on your 2024 MAGI. The standard 2026 Part B premium is $202.90/mo; the amounts below are the monthly surcharge added on top, per person.
| Single / HOH MAGI | Married filing jointly | Part B surcharge | Part D surcharge |
|---|---|---|---|
| $109,000 or less | $218,000 or less | — | — |
| $109,001 – $137,000 | $218,001 – $274,000 | +$81.20 | +$14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | +$202.90 | +$37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | +$324.60 | +$60.40 |
| $205,001 – $500,000 | $410,001 – $750,000 | +$446.30 | +$83.30 |
| $500,000 or more | $750,000 or more | +$487.00 | +$91.00 |
Married filing separately uses a compressed schedule that jumps to the +$446.30 / +$83.30 tier just above $109,000. Need the full surcharge lookup at every income? Use the Medicare Surcharge calculator →
IRMAA appeal FAQ
Can I appeal IRMAA?
Yes — if your income dropped because of a qualifying life-changing event. You file Form SSA-44 and ask Social Security to use a more recent year's income instead of the figure from two years ago. If there was no qualifying event, you generally can't appeal — but the surcharge falls off automatically once your lower income flows through.
Is a Roth conversion a life-changing event?
No. A one-time Roth conversion, capital gain, IRA withdrawal, RMD, or a profitable property sale is not one of SSA-44's eight life-changing events, so it can't be appealed. The surcharge ends on its own about two years later when your income returns to normal.
How do I file Form SSA-44?
Download Form SSA-44 from ssa.gov, choose your life-changing event, enter your reduced income estimate, attach proof of the event and the new income, and submit it to your local Social Security office by mail, fax, or in person. There is no online filing.
How far back is the IRMAA income lookback?
Two years. Your 2026 IRMAA is based on the MAGI from your 2024 tax return — which is AGI plus any tax-exempt interest.
How long does the refund take?
After SSA approves the SSA-44 it adjusts your premium and refunds the surcharge you overpaid earlier in the year, usually credited through your Social Security payment. Processing commonly takes a few weeks to a couple of months.