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When you enroll in Medicare Part B, the premiums you pay are partially dependent on your income. If your income is above a certain threshold, you’ll have to pay higher premiums known as your income-related monthly adjustment amount (IRMAA). But your income can change from year to year and when it does, you need a way to notify the Social Security Administration (SSA) so you don’t end up overpaying for Medicare. You can do this by filling out Social Security Form SSA-44.
A financial advisor could help you answer questions about managing your Social Security and other retirement planning concerns.
What Is Form SSA-44?
Form SSA-44 is a form provided by the SSA that you can use to apply for a reduction in your IRMAA. If you’ve been notified that your premiums for either Medicare Part B or prescription drug coverage include an IRMAA, then you can fill out and submit this form if you experience a life-changing event that reduces your income. Here are the life-changing events that qualify you to fill out the form for that reduction:
- Death of a spouse
- Getting married
- Divorce (or annulment)
- Reduction in work (such as going full-time to part-time)
- Complete work stoppage
- Loss or reduction in pension income
- Loss of income from property that was beyond your control (such as a natural disaster)
Who Needs to Fill Out Form SSA-44?
As mentioned above, you should fill out Form SSA-44 if you experience any life-changing event that reduces your income. If you experience more than one of the listed events in succession, don’t fill out this form. Instead, contact the SSA at 1-800-772-1213.
You also don’t need to fill out this form if you aren’t already paying an IRMAA. This would be the case if your income is above a certain threshold. You can determine if you have to pay an IRMAA by calculating your modified adjusted gross income (MAGI). Your MAGI is your adjusted gross income (line 37 on your IRS form 1040) plus your tax-exempt interest income (line 8b on your 1040).
You can use the following tables to determine if your MAGI is high enough to require you to pay IRMAA. You can also see if your reduction in income would warrant a change in your IRMAA.
2026 Medicare Part B and Part D IRMAA Brackets (based on 2024 income)
| Individual MAGI | Joint MAGI | Part B IRMAA | Total Part B Monthly Premium | Part D IRMAA |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0 | $202.90 | $0 |
| $109,001 –$137,000 | $218,001 –$274,000 | $81.20 | $284.10 | $14.50 |
| $137,001 –$171,000 | $274001 –$342,000 | $202.90 | $405.80 | $37.50 |
| $171,001 –$205,000 | $342,001 –$410,000 | $324.60 | $527.50 | $60.40 |
| $205,001 –$499,999 | $410,001 –$749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 and above | $750,000 and above | $487 | $628.90 | $91 |
For comparison, here are the IRMAA brackets for 2025, which are based on 2023 income:
2025 Medicare Part B and Part D IRMAA Brackets
| Individual MAGI | Joint MAGI | Part B IRMAA | Total Part B Monthly Premium | Part D IRMAA |
|---|---|---|---|---|
| $106,000 or less | $212,000 or less | $0 | $185 | $0 |
| $106,001 –$133,000 | $212,001 –$266,000 | $74 | $259 | $13.70 |
| $133,001 –$167,000 | $266,001 –$334,000 | $185 | $370 | $35.80 |
| $167,001 –$200,000 | $334,001 –$400,000 | $295.90 | $480.90 | $57 |
| $200,001 –$499,999 | $400,001 –$749,999 | $406.90 | $591.90 | $78.60 |
| $500,000 and above | $750,000 and above | $443.90 | $628.90 | $85.80 |
How to Fill Out Form SSA-44
There are five steps to filling out Form SSA-44.
- Step 1: Identify a life-changing event. The first step is indicating which life-changing event you experienced and the date that it occurred.
- Step 2: Reduction in income. The second step is titled “Reduction in Income.” You’ll need to write the tax year of your life-changing event, your adjusted gross income for that year, your tax-exempt interest income for that year, and your tax filing status. You can pull both income figures from your IRS Form 1040.
- Step 3: Estimate next year’s MAGI. Then, you’ll estimate the effect of your life-changing event on your MAGI for the next year. You’ll provide the next tax year, your estimated adjusted gross income, your estimated tax-exempt interest income and your expected tax filing status. If your estimated MAGI isn’t a lower amount than what you put down in step two, then skip this step.
- Step 4: Provide documentation. You’ll need to provide evidence of both your MAGI and your life-changing event. A copy of your federal tax return will suffice as evidence of your MAGI. The proper evidence for your life-changing event will depend on your event. Visit the SSA website for more information about what can count as evidence for each event. Your documentation needs to be either original documents or certified copies.
- Step 5: Sign and file Form SSA-44. You’ll also need to provide your contact information. The SSA needs your contact information in case it needs to get in touch with you.
Even with Social Security, many retirees rely on additional income sources. Use our retirement calculator to explore how your savings could support your benefits over time.
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How to Submit Form SSA-44
To submit your completed form, you can either mail the form and your documentation to your local Social Security office or you can take it there in person. The benefit of visiting an office in person is that you can show your documents to an SSA employee instead of mailing them to the office and being without them for a period.
Bottom Line
When it comes to insurance premiums, you never want to be paying more than you have to. If your income shrinks due to a life-changing event, be sure your Medicare premiums shrink along with it. You can use Form SSA-44 to prevent overpaying for Medicare coverage and keep some extra money in your pocket instead.
Tips for Preparing Your Retirement
- If navigating Medicare, retirement and Social Security has you feeling overwhelmed, you could likely benefit from speaking with a financial advisor. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
- It’s very common for your income to shrink when you say goodbye to working life. That’s why having a solid retirement plan in place is so important. SmartAsset’s retirement calculator can help you figure out how much you’ll need to retire comfortably.
- If you’re entering retirement and are enrolling in Medicare, odds are it’s about time to elect for Social Security benefits. But when is the right year to actually start taking benefits? SmartAsset’s Social Security calculator can help. The calculator can tell you your benefit amount depending on how old you are when you elect.
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