Why retirees get IRMAA
Social Security sets IRMAA from your tax return two years back. In 2026 it uses 2024 income, so if you retired in 2025, your premium is based on a full working year. Married couples filing jointly see it when either spouse's last salary pushed household income over $218,000. See the 2026 brackets.
The eight life-changing events
- Marriage
- Divorce or annulment
- Death of your spouse
- Work stoppage (you or your spouse stopped working, including retirement)
- Work reduction (you or your spouse cut back your hours)
- Loss of income-producing property you didn't cause, such as a declared disaster, arson or investment fraud
- Loss of pension income, such as an employer pension plan ending or being cut
- An employer settlement payment because of an employer's closure, bankruptcy or reorganization
The event must have reduced your income, and it has to have happened in or before the year you ask Social Security to use. Selling a home or taking a large IRA withdrawal isn't a qualifying event.
How to file
- Find your IRMAA letter. It shows the tax year and income Social Security used.
- Gather proof of the event. For retirement, a letter from your employer or a signed statement with your last day of work, plus your final pay stub if you have it.
- Estimate your current income. Use your most recent tax return if it shows the lower income, or estimate this year's modified adjusted gross income. Keep records of pension, Social Security and investment income.
- Submit form SSA-44. Online at ssa.gov/medicare/lower-irmaa, by mail or fax to your local office, or call 1-800-772-1213 for help.
- Check the decision letter. If approved, your premium changes; if you used an estimate, Social Security checks it against your tax return later.
For Oregon retirees
Social Security offices in Oregon handle SSA-44 requests like any other office. If you retired from an Oregon public employer, PERS pension and any lump-sum payouts show up on your federal return, so plan large withdrawals with IRMAA brackets in mind. IRMAA is the same whether you have Original Medicare or a Medicare Advantage plan. For a broader look at Medicare costs, see retiring after 65 in Oregon. To compare plan costs for 2027, you can request a call from a licensed insurance agent.
Related questions
What is IRMAA and will I pay it?
Brackets and what counts as income.
How much is Part B in 2027?
When the new amounts come out.
How much does Medicare cost in Oregon?
All 2026 amounts.
Sources
- Social Security — Request to lower an income-related monthly adjustment amount (IRMAA)
- Social Security — Form SSA-44
- Social Security POMS HI 01120.005 — Life-changing events
- 20 CFR 418.1205 — What is a major life-changing event?
More questions in this guide
- How much does Medicare cost in Oregon?
- How much is Medicare Part B in 2027?
- Is Medicare free at 65?
- What is IRMAA and will I have to pay it?
Part of the guide: Medicare costs in Oregon — 2026 · All questions
Frequently asked questions
When should I file form SSA-44?
As soon as you have your IRMAA notice and your income has dropped. If Social Security approves your request, it can adjust your premium for that year. You may need to file again the next year if your tax return still shows the higher income.
What if Social Security used the wrong tax information?
If the IRS data was wrong or you filed an amended return, give Social Security a copy of the corrected or amended return and ask for a new determination.
What if Social Security says no?
You can ask for a reconsideration, the first level of appeal, within 60 days of the decision letter. Social Security's letter explains how.
Medicare in your Oregon county
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