Guide to the IRMAA Exemption Form (SS-44)
Medicare beneficiaries with higher incomes are subject to an additional charge on their Part B and Part D premiums, known as the Income-Related Monthly Adjustment Amount (IRMAA). This surcharge is based on modified adjusted gross income (MAGI) from past tax returns. Read more about IRMAA here: Understanding IRMAA: What It Is and Its Impact on Medicare Premiums – Gilbert Wealth
However, if you’ve experienced a significant life-changing event, such as retirement or a reduction in income, you may qualify for a reduction in your IRMAA. Form SSA-44 allows you to report such events and request an adjustment to lower your Medicare premiums. This guide provides step-by-step instructions to help you complete the form accurately and effectively.
Qualifying Life-Changing Events
To qualify for a reduction in your IRMAA, you must have experienced one of the following life-changing events:
- Marriage – You married and your household income has changed.
- Divorce/Annulment – Your marriage ended, resulting in a change in your financial situation.
- Death of a Spouse – You lost a spouse, leading to a decrease in income.
- Work Reduction – You or your spouse reduced work hours, leading to lower income.
- Work Stoppage (Retirement) – You or your spouse retired and experienced a significant drop in income.
- Loss of Income-Producing Property – Due to a disaster, theft, or similar reasons (excluding market fluctuations).
- Loss of Pension Income – A reduction or cessation of pension benefits.
- Employer Settlement Payment – A receipt of settlement payments from an employer that has ended.
How to Complete the Form
Step 1: Personal Information
Fill in the required fields in Section 1, including:
- Your full name
- Social Security Number (SSN)
- Your spouse’s name (if applicable)
- Your mailing address
- Your contact phone number
Step 2: Indicate the Qualifying Life-Changing Event
In Section 2, check the box corresponding to your life-changing event. Be specific, and ensure you choose the event that most accurately reflects your situation.
- Example: If you retired, check “Work Stoppage (Retirement)” and provide the date of the event.
Step 3: Income Reduction Information
In Section 3, you will provide information about your modified adjusted gross income (MAGI):
- Tax Year Selection: Indicate the tax year for which you want the SSA to consider your reduced income. Generally, you can provide income details for the current or previous tax year.
- Expected MAGI: Enter the estimated modified adjusted gross income for the chosen year.
- Income Breakdown: Break down your income sources, including wages, self-employment, pensions, and other income streams.
Step 4: Documentation
In Section 4, list the supporting documents you are submitting to verify the life-changing event and income reduction. Examples include:
- Retirement letters or separation notices
- Divorce decrees or marriage certificates
- Death certificates
- Tax returns, pay stubs, or other income statements
Make sure the documents are clear and complete to avoid processing delays.
Step 5: Certification and Signature
In Section 5, you must certify the information provided by signing and dating the form. If a representative is completing the form on your behalf, their information must also be included.
Submitting the Form
Once you have completed and reviewed Form SSA-44, submit it through one of the following methods:
- In person: Visit your local Social Security office to hand-deliver the form and supporting documents.
- By mail: Send the completed form and documentation to your nearest Social Security office.
- Fax (if applicable): Some SSA offices may accept faxed submissions—call ahead to confirm.
Once the SSA reviews your form, they will:
- Send you a written notice confirming whether your IRMAA adjustment has been approved or denied.
- Adjust your Medicare premium accordingly if your request is approved.
- Provide instructions on how to appeal if your request is denied.
For more information or to obtain the forms, see Request to lower an Income-Related Monthly Adjustment Amount (IRMAA) | SSA