If you’re facing higher Medicare premiums due to income, you may be wondering how to appeal IRMAA. The Income-Related Monthly Adjustment Amount (IRMAA) is an additional charge on top of your standard Medicare Part B and Part D premiums for higher-income earners. But if your income has recently decreased due to life changes like retirement or the death of a spouse, you might qualify for a reduction.
In this guide, we’ll walk you through everything you need to know about how to appeal IRMAA, who qualifies, and the exact steps to take to file a successful appeal.
What Is IRMAA?
IRMAA is a surcharge that Medicare beneficiaries must pay if their income exceeds a certain threshold. The Social Security Administration (SSA) determines this amount based on your Modified Adjusted Gross Income (MAGI) from your tax return two years prior.
For example, if you’re enrolling in Medicare in 2025, the SSA reviews your 2023 tax return to assess whether you owe IRMAA.
2025 IRMAA Thresholds for Individual Filers
| MAGI (2023) | Monthly Part B IRMAA | Monthly Part D IRMAA |
| $103,000 or less | $0 | $0 |
| $103,001–$129,000 | $69.90 | $12.90 |
| $129,001–$161,000 | $174.70 | $33.30 |
| $161,001–$193,000 | $279.50 | $53.80 |
| $193,001–$500,000 | $384.30 | $74.20 |
| Over $500,000 | $419.30 | $81.00 |
Thresholds are higher for married couples filing jointly.
When Can You Appeal IRMAA?
There are two main reasons the SSA will allow an appeal:
1. You Experienced a Life-Changing Event
Certain qualifying life events can cause your income to drop significantly, which may allow you to appeal IRMAA. These include:
- Retirement or reduced work hours
- Death of a spouse
- Divorce or annulment
- Marriage
- Loss of pension or income-producing property
- Settlement from an employer
If one of these events has occurred and your income is now below the IRMAA threshold, you may be able to request a lower premium.
2. SSA Used Incorrect Income Data
In cases where the IRS or SSA made an error or used outdated income information, you can appeal to have the correct data reviewed.
How to Appeal IRMAA: Step-by-Step Instructions
If you’re ready to learn how to appeal IRMAA, follow these four simple steps:
Step 1: Review the SSA Notice
You’ll receive an “Initial Determination” letter from the SSA if you’re being charged IRMAA. This letter explains your current premium amount and the income level it’s based on.
Step 2: Complete Form SSA-44
To appeal based on a life-changing event, use Form SSA-44, titled “Medicare Income-Related Monthly Adjustment Amount – Life-Changing Event.”
You can download it directly from the SSA website:
Download SSA-44 Form (PDF)
On this form, you’ll:
- Select the qualifying event
- Provide the date of the event
- Estimate your current or future income
- Attach supporting documentation (e.g., retirement letters, tax documents, death certificates)
Step 3: Submit the Form to the SSA
Once you complete Form SSA-44, submit it along with documentation to your local Social Security office. You can deliver it:
- In person
- By mail
- By fax (call your office first to confirm)
Always keep copies of your submission and get a receipt when possible.
Step 4: Wait for a Response
The SSA typically takes a few weeks to a few months to process your appeal. If approved, your IRMAA adjustment will be reduced or removed, and any overpaid premiums may be refunded.
What to Do If Your Appeal Is Denied
If your appeal is denied, you have the right to request a further review:
- Submit Form SSA-561-U2 – This is a Request for Reconsideration.
- Request a Hearing – If reconsideration is unsuccessful, you can ask for a hearing before an Administrative Law Judge (ALJ).
It’s rare for IRMAA cases to go this far, but the option is available if needed.
Tips for a Successful IRMAA Appeal
Here are a few expert tips on how to appeal IRMAA effectively:
- Act Fast – You have 60 days from the date on the SSA letter to appeal.
- Be Precise – Carefully estimate your current or future income. SSA may request tax documents later to verify.
- Attach Proof – The more documentation you provide, the stronger your case.
- Seek Help If Needed – Medicare advisors, elder law attorneys, or financial professionals can guide you through the appeal process.
Real-World Example of Appealing IRMAA
Linda, age 67, retired in 2023. Her tax return from that year showed a MAGI of $155,000 due to a large severance package. In 2025, she received a notice from SSA indicating she owed over $170/month in IRMAA surcharges.
Since her 2024 income dropped to $42,000 after retiring, she filled out Form SSA-44 and submitted a retirement letter and recent tax documents. Within six weeks, her appeal was approved, and her IRMAA was removed.
What If You Don’t Qualify to Appeal IRMAA Right Now?
Even if you don’t meet the criteria for an IRMAA appeal at this moment, you’re not necessarily stuck paying higher premiums forever.
- IRMAA is reassessed annually. If your income drops in a future tax year, the surcharge may be removed automatically.
- Plan your income carefully. Consider financial planning strategies like Roth conversions or managing capital gains to stay under IRMAA thresholds.
Final Thoughts
If you’re wondering how to appeal IRMAA, the process is straightforward—but timing and documentation are key. Many Medicare beneficiaries don’t realize that IRMAA isn’t necessarily permanent and is re-evaluated annually. If your circumstances change, you may be eligible for a lower premium.
By filing Form SSA-44 and providing clear evidence of your income reduction, you can potentially save hundreds—if not thousands—of dollars annually.
Additional Resources
Need help appealing IRMAA or navigating Medicare enrollment? 65Medicare.org can help. We serve Medicare clients through all aspects of enrollment in Medicare and Medicare plans and ongoing, free support.
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65Medicare.org is a leading, independent Medicare insurance agency for people turning 65 and going on Medicare. We have worked with 10,000+ Medicare-eligible individuals over the last 10+ years, assisting with understanding and comparing the plans. You can get a list of Medigap quotes in your area. Or, if you have any questions about this information, you can contact us online or call us at 877.506.3378.
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