IRMAA Appeal

You can appeal a Medicare Income-Related Monthly Adjustment Amount (IRMAA) determination if you have experienced a life-changing event that caused a significant decrease in your income or if the Social Security Administration (SSA) used incorrect information. To appeal, you need to complete Form SSA-44 and submit it with supporting documentation to the SSA.

The Social Security Administration officially recognizes 8 specific Life-Changing Events (LCEs). You must be able to check one of these boxes on Form SSA-44 to qualify for an appeal.

Here is the full list as it appears on the form:

1. Marriage

2. Divorce or Annulment

3. Death of Your Spouse

4. Work Stoppage (You or your spouse retired or were laid off)

5. Work Reduction (You or your spouse went from full-time to part-time)

6. Loss of Income-Producing Property (Loss due to a disaster, arson, or theft—not a voluntary sale)

7. Loss of Pension Income (A pension plan failed or was terminated)

8. Employer Settlement Payment (You received a settlement because an employer went bankrupt or closed)

Possible case scenario 1

My husband and I filed taxes jointly. During the year of his death, we made a large Roth conversion). A year after his death, I am filing as an individual, and Social Security has notified me that I must pay an IRMAA surcharge because that past income was high. Will I be able to appeal this IRMAA?

In the above case the remaining spouse may want to consider filing an appeal if they believe it would lower their IRMAA surcharges

This would be the reason for the appeal:

In the tax year utilized for my income determination, my late husband and I filed jointly. During that year, our Adjusted Gross Income (AGI) was unusually high due to a one-time Roth conversion. Since my husband's passing, I am now filing as a single individual. I am appealing the IRMAA determination based on the Life-Changing Event of 'Death of Spouse.' I request that my premiums be calculated based on my current, lower estimated income, which no longer includes the one-time Roth conversion.

Possible case scenario 2

Instead of doing a large Roth conversion, can a spouse appeal the IRMAA surcharge if a large investment gain was achieved.

This would be the reason for the appeal:

I have a Life-Changing Event (Death of Spouse). Because of this, please use my current income estimate (which has no large capital gains) instead of my past income (which had a one-time spike from an investment sale).