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Your estimate
2026 IRMAA bracket table
Applies to 2026 Medicare premiums, based on your 2024 MAGI. Surcharge amounts are per person, per month.
| Single MAGI | Married filing jointly MAGI | Part B total / month | Part B surcharge / month | Part D surcharge / month |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 | $0.00 |
| $109,001 to $137,000 | $218,001 to $274,000 | $284.10 | $81.20 | $14.50 |
| $137,001 to $171,000 | $274,001 to $342,000 | $405.80 | $202.90 | $37.50 |
| $171,001 to $205,000 | $342,001 to $410,000 | $527.50 | $324.60 | $60.40 |
| $205,001 to $499,999 | $410,001 to $749,999 | $649.20 | $446.30 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $487.00 | $91.00 |
Source: Centers for Medicare and Medicaid Services (CMS), "2026 Medicare Parts A and B Premiums and Deductibles" fact sheet, released November 14, 2025. Figures are for the 2026 calendar year. Married filing separately (lived with spouse): above $109,000 through $390,999 uses the $446.30 Part B / $83.30 Part D tier; $391,000 or more uses the top tier.
SSA-44 qualifying life-changing events checklist
Check the event that applies to you. Only these events support a new initial determination on Form SSA-44.
- MarriageYour combined income changed because you married.
- Divorce or annulmentYour income changed after a divorce or annulment.
- Death of spouseYour household income dropped after your spouse died.
- Work stoppageYou retired or otherwise stopped working.
- Work reductionYou cut hours or took a lower-paying role.
- Loss of income-producing propertyProperty that produced income was lost, for example in a disaster.
- Loss of pension incomeA pension was reduced or eliminated.
- Employer settlement paymentYou received a settlement payment from an employer because of closure, bankruptcy, or reorganization.
How to file an IRMAA appeal, in plain English
- Confirm you have a qualifying event. Match your situation to one of the 8 events above. The event must have reduced your income.
- Gather proof. Collect documents showing the event and the income drop: a retirement letter or final pay stub, divorce decree, death certificate, pension notice, or tax documents.
- Complete Form SSA-44. Get "Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event" from your local Social Security office or the SSA website. Fill in the event type, date, and your estimated income for the lower-income year.
- Submit it to Social Security. File the form and your documents at your local Social Security office or by mail. Ask for a receipt.
- Watch for the new determination. SSA reviews and mails a new initial determination. If approved, your Part B and Part D surcharges are recalculated using the newer income. If denied, you can request reconsideration.
Guides
How Long Does an SSA-44 IRMAA Appeal Take?
Realistic 30 to 90 day timelines, what makes cases fast or slow, how refunds work, and what to do if 8 weeks pass with no decision.
IRMAA Appeal Denied? What Actually Works Next
How the 60-day reconsideration window works, what to submit the second time, and when the case moves to an ALJ hearing.
Frequently asked questions
What is Form SSA-44?
SSA-44 is the Social Security Administration form titled "Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event." You use it to request a new initial determination of your IRMAA when a qualifying life-changing event has reduced your income below what the two-year lookback shows.
Does every income drop qualify for an appeal?
No. The income reduction must be tied to one of the 8 qualifying life-changing events, such as retirement, divorce, or death of a spouse. Voluntary income moves, like a Roth conversion or a large stock sale, do not qualify even if your income falls the next year.
How much can an appeal save?
It depends on how many tiers you drop. In 2026, moving from the highest IRMAA tier to the standard premium saves about $6,936 per person per year (Part B plus Part D surcharges). Dropping one tier can save roughly $1,148 to $1,736 per person per year. Use the estimator above for your own numbers.
What income does SSA use after an approved appeal?
SSA recalculates your IRMAA using the income from the year of the life-changing event or the following year, typically based on your most recent tax return or a documented estimate, instead of the two-year-old income used in the original determination.
What if my appeal is denied?
You can request a reconsideration if you believe SSA used incorrect data or misjudged your event. You may also request a new determination if your income drops further in a later year. Keep copies of everything you submitted.
Talk to a Medicare advisor about your appeal
A licensed Medicare or financial advisor can review your SSA-44 packet before you file.