If you’re paying higher Medicare Part B and Part D premiums due to IRMAA (Income-Related Monthly Adjustment Amount), you may be able to reduce them using SSA Form 44.

What is IRMAA?

IRMAA is an additional premium you pay if your modified adjusted gross income (MAGI) from your tax return 2 years ago exceeds certain thresholds. For 2026, the income thresholds are:

• Individual filers: $109,000
• Joint filers: $218,000

See the full 2026 IRMAA brackets and Medicare costs for higher income tiers.

When SSA Form 44 Can Help

You can request a reduction if you’ve experienced a life-changing event that significantly reduced your income, such as:

• Retirement or reduced work hours
• Loss of pension income
• Divorce or death of spouse
• Loss of rental property income
• Employer settlement payments ending

How to Use SSA Form 44

SSA Form 44 – Medicare Income-Related Monthly Adjustment Amount Appeal

This form allows you to request that Social Security use more recent tax information instead of the 2-year-old data they typically use for IRMAA calculations.

What you’ll need:

• Completed SSA Form 44. Fill out the attached PDF and upload or complete the form online.
• Documentation of your life-changing event
• Recent tax returns or income documentation
• Supporting evidence (pension statements, divorce decree, etc.)

Timeline: Submit the form as soon as possible after your income change. Social Security will review your case and adjust your premiums if approved.

Important Notes

• You must wait until you receive your IRMAA notice before submitting SSA Form 44 – you cannot send it in ahead of time to prevent the charge
• The reduction applies to both Medicare Part B and Part D premiums
• You must reapply each year if your situation continues
• The form is available at ssa.gov or your local Social Security office I have also attached it here for you.

Let me know if you have questions about your specific situation or need help determining if you qualify. I am not a tax expert, so you may want to consult with your tax professional for complex income situations.