Form SSA-44: How to Change Your Medicare Premiums
- Download Form SSA-44 to apply for a change in IRMAA status for your Medicare Part B or Part D premiums. Learn more about Medicare premiums and find out how to access and submit Form SSA-44.
But income can change all the time, especially during retirement. So how does the government know when your income changes and how much you should be paying for your Medicare coverage?
You can fill out and submit Social Security Form SSA-44 to change and potentially reduce your Medicare premiums. Read more to learn how Form SSA-44 is used, when and how you should file it and more.
Where Do I Get Form SSA-44?
You may print or download a copy of Form SSA-44 from SSA.gov, the official website of the Social Security Administration. Depending on your device and software, you may be able to fill out Form SSA-44 on your computer or device and save or print a copy.
Note that the above form is for 2023. A new year may mean a new Form SSA-44 version is available.
You can also search, download or request copies of other Social Security Administration forms online.
How Do I Fill Out Form SSA-44?
Form SSA-44 includes a section for you to detail which life-changing event you experienced that caused a decrease in your income along with the date that it occurred.
- You need to enter your adjusted gross income for the year in which the event occurred, your tax exempt interest income for that year and your tax filing status. Both of these numbers can be found on your IRS Form 1040.
- Next, you’ll need to estimate the effect of your life-changing event on your income for the following year.
- You will also be asked to provide documentation of the life-changing event and your income.
Where Do I Send My SSA-44 Form?
You may either mail your completed SSA-44 form to your local Social Security office or deliver it in person. You may find your local Social Security office online.
Can I File My SSA-44 Form Online?
You can’t file Form SSA-44 online. As mentioned above, you can either mail your SSA-44 form to your local Social Security office or deliver it to that location in person. Find the Social Security office closest to your ZIP code.
What Is Form SSA-44 Used For?
Form SSA-44 is used to report your annual income to the Social Security Administration for the purposes of determining your IRMAA status. IRMAA, or Income-Related Monthly Adjusted Amount, is an adjustment to Medicare Part B and Part D premiums for those with higher incomes.
If you are subject to the IRMAA Medicare premium adjustment but your income decreases enough to affect your Part B or Part D premiums, you may fill out Form SSA-44 to report your new income and apply to have your Medicare premiums reduced accordingly.
When Should I Fill Out My SSA-44 Form?
You should fill out Form SSA-44 if you experience a decrease in your income due to a life event such as:
- Loss or reduction in pension income
- Loss or reduction in working income
- Marriage or divorce
- Death of a spouse
- Loss of income from a property that was beyond your control (such as a natural disaster)
Social Security will typically mail you a letter if your income changes. Any changes to your income and IRMAA premiums can be appealed.
Your reported income from two years prior (2021) determines any IRMAA you’re required to pay in 2023. You’ll be subject to an IRMAA in 2023 if your 2021 reported income exceeded $97,000 on an individual tax return or $147,000 for a married couple filing jointly.
The extra premium amount owed because of the Medicare IRMAA increases incrementally with your level of income. The income used to determine your IRMAA status is your modified adjusted gross income, or MAGI.
2023 Medicare Part B IRMAA
The chart below shows the 2023 Part B IRMAA according to the income of the beneficiary. You may file Form SSA-44 if your income has decreased enough since 2021 to move you into a different premium bracket.
|2021 Individual tax return||2021 Joint tax return||2021 Married and separate tax return||2023 Part B monthly premium|
|$97,000 or less||$194,000 or less||$97,000 or less||$164.90|
|More than $97,000 and up to $123,000||More than $194,000 and up to $246,000||N/A||$230.80|
|More than $123,000 up to $153,000||More than $246,000 up to $306,000||N/A||$329.70|
|More than $153,000 up to $183,000||More than $306,000 up to $366,000||N/A||$428.60|
|More than $183,000 up to $500,000||More than $366,000 up to $750,000||More than $97,000 up to $403,000||$527.50|
|More than or equal to $500,000||More than or equal to $750,000||More than or equal to $403,000||$560.50|
2023 Medicare Part D IRMAA
The chart below shows the 2023 Part D IRMAA according to the income of the beneficiary. You may consider filing Form SSA-44 if your income has decreased enough since 2021 to move you into a different premium bracket.
|2021 Individual tax return||2021 Joint tax return||2021 Married and separate tax return||2023 Part D monthly premium|
|$97,000 or less||$194,000 or less||$97,000 or less||
Your plan premium
|More than $97,000 and up to $123,000||More than $194,000 and up to $246,000||N/A||
$12.20 + your plan premium
|More than $123,000 up to $153,000||More than $246,000 up to $306,000||N/A||
$31.50 + your plan premium
|More than $153,000 up to $183,000||More than $306,000 up to $366,000||N/A||
$50.70 + your plan premium
|More than $183,000 up to $500,000||More than $366,000 up to $750,000||More than $97,000 up to $403,000||
$70.00 + your plan premium
|More than or equal to $500,000||More than or equal to $750,000||More than or equal to $403,000||
$76.40 + your plan premium