Direct answer: Yes. Under the rules for an IRMAA appeal and life-changing events, you can ask Social Security to use your newer, lower income if a listed event caused the drop. Retiring and losing a spouse are two of those events. You file Form SSA-44 with proof, and Social Security makes the decision. Your plan and your agent have no say.
In 2026, Medicare bases your Part B premium on your 2024 tax return. That two-year gap causes most of the trouble. Your paycheck may have stopped last year, but Medicare still bills you as if it hadn’t.
The standard Part B premium is $202.90 a month in 2026. Higher earners pay up to $689.90 a month. The extra charge is called IRMAA.
If you just opened a letter saying your Medicare premium went up, and your income has already dropped, take a breath. You can ask to have this Medicare bill looked at again.
This guide explains IRMAA appeal and life-changing events in plain steps. You will see what counts, what it is worth in dollars, and how to ask.
What is IRMAA, and what is it not?
IRMAA stands for Income-Related Monthly Adjustment Amount. It is an extra charge added to your Part B and Part D premiums when your income is above a set line.
Social Security looks at your tax data and decides if you owe it. That decision is called a determination. You can ask for a new one in two different ways, and people mix them up all the time.
Swipe sideways to see every column.
| Term | What it means | Who handles it |
|---|---|---|
| IRMAA | Extra monthly charge on Part B and Part D | Social Security |
| Life-changing event request | Asks SSA to use newer, lower income after a listed event (Form SSA-44) | Social Security |
| Appeal of the decision | Says SSA used the wrong tax data or made a mistake | Social Security |
| Late enrollment penalty | Extra charge for signing up late | Medicare |
| Extra Help | Help paying drug costs for people with low income | Social Security |
IRMAA is not a penalty for signing up late. It is not tied to Medigap pricing. Paying it does not get you better coverage or extra hospital days. You get the same Medicare as everyone else, at a higher price.
Why does Medicare use income from two years ago?
Premiums for a new year are set before your latest tax return is filed. So Social Security uses the most recent return the IRS can send. For 2026, that is your 2024 return.
The official Medicare.gov 2026 cost fact sheet says this plainly. It uses your modified adjusted gross income from two years back.
For most people, that works fine. For people whose income just fell, it can mean a full year of paying for money they no longer earn. That is why the life-changing event rule exists.
The 2026 brackets, in real dollars
Here are the 2026 amounts from Medicare.gov and the CMS 2026 premium fact sheet. Income means your 2024 modified adjusted gross income.
Swipe sideways to see every column.
| 2024 income, single | 2024 income, joint | Part B per month | Part D add-on per month |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0 |
| Above $109,000 to $137,000 | Above $218,000 to $274,000 | $284.10 | $14.50 |
| Above $137,000 to $171,000 | Above $274,000 to $342,000 | $405.80 | $37.50 |
| Above $171,000 to $205,000 | Above $342,000 to $410,000 | $527.50 | $60.40 |
| Above $205,000, under $500,000 | Above $410,000, under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
The Part D add-on is paid on top of your drug plan’s own premium.
Each line works like a cliff. One dollar over a line puts you in the next tier for the whole year.
A worked example
Say you are single and earned $150,000 in 2024, your last full year of work. You retired in 2025. Your income now is about $80,000.
- Your 2026 Part B premium is $405.80 instead of $202.90. That is $202.90 more each month.
- Your Part D add-on is $37.50 a month.
- Together, that is $240.40 a month, or $2,884.80 for the year.
For a married couple filing jointly with $300,000 in 2024 income, each spouse pays that same extra amount. That comes to $5,769.60 a year for the two of you. A successful life-changing event request could remove all of it.
Which life-changing events count?
Social Security publishes a short list on its page about lowering IRMAA and on Form SSA-44. The events are:
- Marriage
- Divorce or annulment
- Death of your spouse
- Work stoppage (you stopped working)
- Work reduction (you cut your hours)
- Loss of income-producing property, when it was not your choice
- Loss of pension income
- An employer settlement payment
Each one needs proof. Think of a letter from your employer showing your last day, or a death certificate. The form tells you what to send.
Some things feel like a life change but are not on the list. A drop in the stock market is one. A one-time gain from selling your home is another. Do not stretch a category to make it fit. A weak request slows things down.
The fine print that trips people up
SSA will not do this on its own. Even if your income fell, you must file the request. Nothing happens if you wait.
You give an estimate. The form asks for your expected income for the current year. Social Security will later check it against your actual tax return. If your estimate was too low, your premium can change again.
Filing status matters. Look at the married filing separately column on the fact sheet. Above $109,000, you jump straight to $649.20 a month for Part B. A spouse’s death or a divorce can change your filing status, so check which column you fall in.
Every year starts fresh. For 2027, Social Security will use your 2025 return. If that return already shows your lower income, the charge may drop without any filing.
Deadlines are on your notice. If you think SSA made a mistake, the appeal deadline is printed on the letter. Mark it on a calendar the day you open it.
When an IRMAA request is not worth your time
The usual advice is to fight every IRMAA charge. I disagree. Some cases are strong. Others are a waste of a stamp.
You retired or cut your hours
This is the strongest case. Work stoppage and work reduction are both on the list. If your income fell enough to drop a tier, file.
You sold a house or took a large IRA withdrawal
This is not a listed event. The spike hits one year only. A big 2024 gain raises your 2026 premium, but 2027 looks at 2025. Plan for the one-year cost instead of filing a request that does not fit.
You are just over a line
If you are $2,000 over a line, the cliff hurts. A request will not help unless a listed event caused the drop. A tax professional can talk with you about timing income in future years.
You lost your spouse
Death of a spouse is on the list. Your household income may have dropped, and your filing status may change. Both affect your tier. This is worth filing, even in a hard season.
Where the money goes
IRMAA money goes to Medicare. No agent, plan or call center earns a dime when you file Form SSA-44. That is why you never see ads for it.
Plan sales work differently. Agents and lead sellers get paid when you enroll in a plan. In my 18 years in insurance and health marketing, I have seen ads blur plan premiums and Medicare premiums on purpose. An ad about lowering your Medicare costs is usually selling a Medicare Advantage plan.
Some of those plans offer a Part B giveback. A giveback can reduce part of your standard premium. It does not erase your IRMAA charge. I have watched that point get skipped in sales scripts more times than I can count.
If the person on the phone brings up your income bracket, ask one question. Will this change what Social Security charges me? The honest answer is no.
Related: Read Medicare Part B premiums and IRMAA in 2026, Medicare Part D drug coverage in 2026, and Medicare Advantage vs Original Medicare for the bigger picture.
Six moves to lower your IRMAA after a life change
- Find your notice. Note the tax year it used and the tier you were placed in.
- Check the event. Match your situation to the SSA list above. If it is not there, stop and see the section on when a request is not worth it.
- Do the math. Use the table to see which tier your current income would put you in. If the tier does not change, filing will not save you money.
- Gather proof. Get the employer letter, death certificate, pension notice or court papers. Make copies.
- Fill out Form SSA-44. Follow the instructions. Give an honest estimate of this year’s income. Mail it or bring it to a local Social Security office.
- Track it. Write down the date you filed. Watch your next premium bill and your mail from SSA.
What not to do
- Do not call your plan or agent about IRMAA. They cannot change it.
- Do not guess low on your income estimate. It will be checked.
- Do not ignore the notice. Deadlines matter.
If you are still working past 65 or are new to Medicare, read Medicare and working past 65 and Medicare enrollment windows and penalties. Free counseling is available through your state’s SHIP program.
Frequently asked questions
Who decides my IRMAA request?
Social Security decides. Medicare sets the brackets each year, but SSA uses your IRS tax data and makes the income decision. Your Medicare Advantage plan, your Part D plan and your insurance agent have no role in it. Send Form SSA-44 to Social Security or bring it to a local office. Keep a copy of everything you send, and write down the date you filed.
Is a stock market loss a life-changing event?
Not by itself. A drop in your investments is not on the list Social Security publishes. The list covers events such as stopping work or losing pension income. If your loss came along with one of the listed events, report the event. Do not stretch a category to make it fit. A weak request only delays your answer and adds paperwork.
Does IRMAA apply to Medigap or Medicare Advantage?
IRMAA is added to your Part B premium and your Part D premium only. It does not change what a Medigap company charges you. If you have a Medicare Advantage plan with drug coverage, you still owe Part B IRMAA and the Part D add-on, on top of any plan premium. No plan can waive it, and no agent can remove it for you.
What happens if my income goes back up?
Social Security will check your estimate against your tax return once the IRS has it. If your real income was higher than you said, your premium can be changed later. So estimate honestly and keep your records. If your income changes again during the year, tell Social Security. A lower premium only holds when your tax numbers back it up.
Do I have to file again every year?
IRMAA is figured fresh each year using newer tax data. For 2027, Social Security will look at your 2025 return. If that return already shows your lower income, the charge may drop without any filing. If your event happened later and the return still shows higher income, you may need to file Form SSA-44 again for that year.
Your next step
Find your IRMAA notice today and look at the tax year it used. Check the life-changing event list. If you match one and your tier would drop, print Form SSA-44 and start gathering proof this week.
If you also have limited income or savings, read about Medicare Extra Help and Medicare Savings Programs.
Sources
- Medicare.gov: 2026 Medicare Costs fact sheet (Product No. 11579)
- Medicare.gov: Medicare costs
- CMS: 2026 Medicare Parts A and B premiums and deductibles
- SSA: Request to lower an income-related monthly adjustment amount
- SSA: Form SSA-44, Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event
- ACL: State Health Insurance Assistance Program (SHIP)