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Medicare generally determines your 2026 income-related monthly adjustment amount (IRMAA) from the modified adjusted gross income on your 2024 federal tax return. The usual lookback is two years, but Social Security can sometimes use a different year, including three-years-prior data in limited situations. If a qualifying life-changing event has since reduced your income, you may ask Social Security to make a new determination using more recent income information.
What the two-year IRMAA rule means
IRMAA is an extra charge added to Medicare Part B and Part D premiums when a beneficiary’s income exceeds the applicable threshold for the filing status used on the federal tax return. Medicare obtains income information from the Internal Revenue Service. For a standard premium year, Social Security uses the most recent tax-return data available under its rules, which is generally the return filed two years earlier.
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| Premium year | Tax year normally used | What the example shows |
|---|---|---|
| 2026 | 2024 | The ordinary two-year lookback |
The tax year is the year the income was earned, not necessarily the year you filed the return. For example, a 2024 federal return is normally filed in 2025, yet it is the 2024 income record used for a 2026 IRMAA determination.
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Because of that timing, a 2026 premium can reflect income from a period when you were still working, selling property, receiving a bonus, or otherwise earning more than you do now. The older return is the normal starting point, not an unchangeable decision. Social Security policy provides specific ways to request a new determination when later information qualifies.
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Why Medicare looks back two years
Social Security needs a completed, verifiable income record for millions of beneficiaries. The federal return from two years before the premium year is ordinarily the latest return that has been processed and made available for this purpose. Using a completed return gives the agency a consistent record rather than relying on an estimate of the beneficiary’s current income.
The method also explains why IRMAA may continue after retirement or another major change. If you retired in 2025, for instance, your 2026 calculation will generally begin with 2024 income, even though you may have had little or no wages in 2025. A qualifying event and supporting documentation can move the decision to a more recent year through the process described below.
What income counts as Medicare IRMAA MAGI?
For IRMAA, modified adjusted gross income is not simply the taxable income shown on your return. Form SSA-44 defines the amount as the adjusted gross income reported on Form 1040, line 11, plus tax-exempt interest reported on line 2a. Filing status is considered alongside that amount, so the same MAGI can produce a different result for an individual filer and a married couple filing jointly.
- Adjusted gross income: Use the AGI figure from Form 1040 line 11 for the relevant tax year.
- Tax-exempt interest: Add the amount on Form 1040 line 2a, even though that interest is generally not subject to federal income tax.
- Filing status: Social Security applies the threshold associated with the filing status on the tax information it uses.
Do not substitute your current paycheck, Social Security benefit, taxable income, or a household budget for the MAGI definition. If you need to project a later year for an SSA-44 request, use the form’s instructions and include the income categories and evidence Social Security requests.
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2026 figures: standard Part B premium and IRMAA thresholds
For 2026, the Centers for Medicare & Medicaid Services lists a standard Part B premium of $202.90 per month. Medicare also identifies income thresholds above which a beneficiary may owe Part B IRMAA: $109,000 for an individual filer and $218,000 for married couples filing jointly.
| 2026 item | Published amount | How to read it |
|---|---|---|
| Standard Medicare Part B premium | $202.90 per month | The standard premium before any income-related adjustment |
| Individual-filer threshold | $109,000 | IRMAA may apply when the applicable MAGI is above this amount |
| Married-filing-jointly threshold | $218,000 | IRMAA may apply when the applicable joint MAGI is above this amount |
These are 2026 figures only. They do not establish the thresholds for another premium year, and the amounts do not by themselves show every Part B tier or any Part D adjustment. Social Security and Medicare use the official table for the applicable year and filing status to calculate the actual surcharge.
Can Social Security use a return from three years earlier?
The two-year rule is the usual data source, not a promise that the agency will always use exactly that return. Social Security policy describes circumstances in which it may initially use tax information from three years before the premium year. If that happened, the policy provides a route for a beneficiary who meets the conditions to ask that the two-years-prior return be considered instead.
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Check the IRMAA notice to see which tax year Social Security used. A request involving three-years-prior data is different from simply reporting that your income has fallen. Explain that the agency used the earlier year and ask about a new initial determination based on the two-years-prior return when the policy requirements are met.
Can you lower IRMAA after retiring or having another income drop?
Yes, potentially. Social Security states that a person whose household income fell after a qualifying life-changing event can ask to lower the additional Part B and Part D amount. The event must fit Social Security’s definitions, and you must provide evidence. Retirement itself is generally handled as a work reduction or stoppage when the facts meet the agency’s criteria; it is not an automatic waiver merely because you stopped working.
Recognized life-changing-event categories
- Marriage
- Divorce or annulment
- Death of a spouse
- Reduction in work
- Work stoppage
- Loss of income-producing property
- Loss of an employer pension
- Receipt of an employer settlement payment
The list describes event categories recognized in Social Security’s instructions. Approval depends on the facts, the timing, the resulting income reduction, and the documentation you submit.
How to request a lower IRMAA with Form SSA-44
Form SSA-44, Medicare Income-Related Monthly Adjustment Amount—Life-Changing Event, is the main form for asking Social Security to use more recent income after a qualifying event. The current form revision identified in the instructions is 12-2025.
- Read the IRMAA notice first. Identify the premium year, the tax year Social Security used, your filing status, and whether the decision concerns Part B, Part D, or both.
- Identify the qualifying event. Select the event category that matches what happened, such as work reduction, work stoppage, divorce, or death of a spouse. Describe when it occurred and how it changed household income.
- Choose the more recent income year. SSA-44 instructions direct you to use the current premium year’s MAGI when that is the lower-income year. If the prior year is lower, use that year’s income instead.
- Gather evidence. Include proof of the life-changing event and documents supporting the more recent income estimate or tax year, as requested by the form. Examples can include employer documentation, pension records, a death certificate, divorce documentation, or other records specified in the instructions.
- Submit the request. You can submit online after signing in, or complete the form and fax or mail it with evidence to a Social Security office. You may also arrange an appointment or call Social Security for assistance.
- Respond to follow-up requests. Keep copies of the form, evidence, transmission confirmation, and every notice. Social Security may need additional information before issuing a new determination.
If you filed an amended tax return, Social Security directs you to call and explain that request rather than treating the amended return as an ordinary life-event submission. The agency’s policy identifies amended returns, corrected IRS data, and qualifying life events as possible bases for a new initial determination.
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New initial determination versus reconsideration
These are separate procedural routes. Choosing the correct one prevents a request from being treated as the wrong type of case.
| Your situation | Primary route | Purpose |
|---|---|---|
| A qualifying event lowered household income, or corrected, amended, or more recent data may apply | Request a new initial determination; SSA-44 is used for a life-changing event | Provides facts and updated income information for Social Security to make a new decision |
| You believe the IRMAA determination is incorrect | Request reconsideration using the notice instructions or Form SSA-561-U2 | Challenges the determination already made |
Social Security policy allows a beneficiary to request both a new initial determination and an appeal when the circumstances support both. For example, you might submit SSA-44 after a work stoppage while also seeking reconsideration of an error in the tax year or filing status used. State clearly which relief you are requesting and follow the instructions for each route.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to appeal an IRMAA notice
If you disagree with the amount or the information used, request reconsideration through the method described in your notice or by using Form SSA-561-U2. Contacting a local Social Security office is another option. Your notice contains the decision, the tax year used, the income information considered, and the appeal instructions.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11- Compare the notice with your records. Check the premium year, tax year, filing status, AGI, tax-exempt interest, and whether the notice covers Part B, Part D, or both.
- State the specific error or reason for disagreement. Explain whether the IRS information is incorrect, the filing status is wrong, an amended or corrected return should be considered, or the agency used a year that policy allows you to challenge.
- Attach supporting documents. Include the notice and the records that prove the correction. Keep the originals unless Social Security specifically asks for them.
- Meet the date in the notice. Appeal instructions and time limits can depend on the type of notice and request. Do not rely on a single general deadline; use the date and directions printed on your determination.
- Track the case. Save delivery confirmation, reference numbers, names of representatives, and any subsequent determination.
A reconsideration request disputes the agency’s determination; it does not replace the SSA-44 process when your main argument is that a qualifying life event reduced your income. Explain both issues if both apply.
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What IRMAA notices tell you
Social Security sends the IRMAA adjustment notice for the coming year, and Medicare says beneficiaries generally receive it in November. An initial IRMAA determination notice can arrive at another time. The notice explains the Part B and Part D income adjustments, identifies the information used, and describes appeal rights.
Keep the complete notice. It is the quickest way to determine whether the agency used the two-years-prior return, a three-years-prior return, or another permitted record. It also supplies the instructions and dates for reconsideration. If a later notice changes the amount, keep that notice with the earlier one so you can see which decision replaced which.
Examples of how the timing works
Retirement after the 2024 tax year
Suppose you earned substantial wages in 2024 and retired in 2025. For 2026, Social Security will generally start with your 2024 return. If the retirement qualifies as a work reduction or stoppage and your household income is lower in 2025 or 2026, SSA-44 may allow Social Security to use the lower, more recent year after reviewing your evidence.
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A surviving spouse may have a lower household income after the death. Death of a spouse is a listed event category, but approval still requires documentation and an income calculation under the form’s instructions. The filing-status change can also affect which threshold applies.
Social Security used three-years-prior data
If the notice shows that Social Security relied on 2023 information for a 2026 premium decision, do not assume the ordinary 2024 rule was ignored in error. Ask whether the policy conditions for a new initial determination based on 2024 data apply. The notice and the agency’s explanation will determine the appropriate route.
Common mistakes that delay a correction
- Using the wrong year: A 2026 premium generally starts with 2024 tax data, while a projected SSA-44 request may use 2025 or 2026 depending on which year is lower under the instructions.
- Leaving out tax-exempt interest: MAGI includes Form 1040 line 2a, not only line 11 AGI.
- Assuming retirement automatically removes IRMAA: The event and income reduction must meet Social Security’s requirements and be documented.
- Filing only an appeal when updated income is the real issue: Reconsideration challenges the existing determination; SSA-44 supplies qualifying life-event information for a new determination.
- Using a generic deadline: Follow the date printed on your notice because the applicable instructions depend on the request and notice type.
- Sending incomplete evidence: Include proof of the event and the more recent income information requested by SSA-44, and retain copies of everything submitted.
Where to get individualized help
Social Security handles IRMAA determinations, new initial determinations, and reconsiderations. Call or contact a local Social Security office when the notice does not identify the tax year clearly, when you filed an amended return, or when you need to coordinate an SSA-44 request with an appeal. A tax professional can help reconstruct MAGI from a return, while a financial or benefits adviser can help document the effect of retirement, a sale, a pension change, or another event. These professionals cannot substitute for the notice-specific instructions or Social Security’s decision.
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