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Short answer: Medicare’s income-related monthly adjustment amount (IRMAA) usually looks back two tax years. That normally puts 2025 income behind 2027 premiums and 2026 income behind 2028 premiums. Retiring in 2026 does not change either year automatically. You must ask Social Security for a new determination with Form SSA-44, show that work stoppage significantly reduced your modified adjusted gross income (MAGI), and provide supporting evidence.
The phrase “one form has to be filed twice” is too absolute. SSA-44 covers income already reduced and income expected to fall next year, while SSA processing may require separate premium-year determinations. Follow the premium year and tax year on each notice and confirm with Social Security whether one submission covers your situation or whether separate requests are needed.
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What Medicare will usually use for 2027 and 2028
IRMAA is the surcharge added to Medicare Part B and Part D premiums for beneficiaries whose income exceeds the applicable thresholds. Social Security calculates the surcharge from modified adjusted gross income (MAGI): adjusted gross income from IRS Form 1040, line 11, plus tax-exempt interest reported on line 2a.
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1Scan for outdated or missing drivers - takes under a minute2Repair Windows errors before they cause bigger problems3Fix the driver behind crashes, sound loss and screen glitchesSocial Security generally obtains the latest IRS return available from two years before the premium year. If that return is not available, it can use information as much as three years old. The agency’s Program Operations Manual System (POMS) says 2026 premiums are generally based on 2024 tax information. Applying that rule gives the normal pattern below; it is not a guarantee of the tax year printed on your notice.
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| Premium year | Usual income tax year | What to verify |
|---|---|---|
| 2027 | 2025 | Check the tax year shown in your Social Security notice; SSA uses the most recent IRS information it can obtain. |
| 2028 | 2026 | Confirm the notice’s tax year; an approved life-changing-event request can cause SSA to use a more recent year. |
These pairings are applications of SSA’s two-year rule, not published 2027 or 2028 premium schedules. No official 2027 or 2028 premium schedules have been published, so 2026 figures should not be projected forward.
Why retiring in 2026 does not fix the surcharge by itself
A retirement or other work stoppage can be a qualifying life-changing event, but the adjustment is not automatic. You must request a new determination and show that stopping work caused a significant reduction in MAGI. SSA lists retirement, a layoff, and the sale of a business as examples of events that may qualify.
The event applies to the spouse who reports it. If both spouses are affected, each person’s IRMAA record must be addressed; the non-reporting spouse does not automatically receive the same determination.
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“If you had a major life-changing event and your income has gone down, you may use this form to request a reduction in your income-related monthly adjustment amount.” — Social Security Administration, Form SSA-44 (12-2025)
Retiring late in 2026 can therefore create two different situations:
- For 2027: SSA will ordinarily start with 2025 income, which may include your full salary. If your 2026 retirement sharply lowers MAGI, you can ask SSA to consider the newer 2026 income instead.
- For 2028: SSA will ordinarily use 2026 income. If 2026 was your final work year and your total income still exceeds the threshold, the notice may correctly reflect that year even though you are no longer working. If SSA is still using an older return, a request can seek a more recent year.
What SSA-44 actually does
SSA-44 is the form used to request a lower IRMAA after a life-changing event. Its income section distinguishes between a reduction that has already occurred and a reduction expected in the current or following year. That lets SSA evaluate an estimate when the relevant tax return has not yet been filed.
SSA operating instructions for work stoppage also require premium-year inputs for the determinations being made. Those instructions do not establish that every person retiring in 2026 must mail two completely separate forms. In practice, you may need to seek determinations for more than one premium year, but the correct number of submissions depends on the notices you received, the income year SSA used, and whether your lower income is actual or anticipated.
| Determination question | What you provide |
|---|---|
| Which premium year is being corrected? | The premium year printed on the SSA notice, such as 2027 or 2028. |
| Which tax year did SSA use? | The income year identified in that notice, normally two years before the premium year. |
| Has income already fallen? | Actual MAGI for the newer year, or an estimate if the return is not filed. |
| Will income fall later? | An anticipated MAGI estimate for the specified year, with the filing status you expect to use. |
| Why should SSA accept the change? | Evidence of the work stoppage and the resulting reduction in income. |
How to request a new IRMAA determination
- Read the SSA notice first. Record the premium year, the tax year SSA used, your filing status, and the IRMAA amount. Do not assume the notice used the ordinary two-year pairing.
- Identify the newer year you want considered. For a 2027 request after a 2026 retirement, that will often be 2026. For a 2028 request, it may already be the year SSA used, or another year if the notice relies on older IRS data.
- Calculate MAGI for that year. Add Form 1040 line 11 adjusted gross income to line 2a tax-exempt interest. Use the filing status that applies to the requested year. If the return is not filed, prepare a reasonable estimate and keep the worksheets used to reach it.
- Document the work stoppage. Include the retirement date or expected date and evidence such as an employer statement, retirement letter, business records, corporate minutes, or a business transfer or sale record. SSA may also accept your signed statement or attestation under penalty of perjury.
- Complete the current SSA-44. Use the edition then in effect and answer the section for an income reduction that already occurred or the section for an anticipated reduction. Enter the premium year and tax year requested exactly as instructed.
- Submit the form and evidence. Social Security says you may submit the package to a Social Security office by mail or fax, use its online service where available, or request an appointment. Keep a complete copy and proof of submission.
- Respond to follow-up requests. SSA can use an estimate initially and later request a signed copy of the filed tax return. Send the final return promptly when requested, because the determination can be revisited if the estimate differs materially from filed MAGI.
Evidence and income details that matter
SSA needs both sides of the case: proof that work stopped and a credible picture of the lower income. A retirement letter alone does not establish the amount of MAGI reduction, while an income estimate without proof of the event may not establish eligibility.
- Work-stoppage proof: employer statement, retirement notice, layoff documentation, corporate minutes, business sale or transfer records, or a personal attestation under penalty of perjury.
- Income proof: the filed federal return for the newer year, or an estimate when filing has not occurred.
- Filing status: single, married filing jointly, or another status used on the relevant return; the threshold and calculation depend on it.
- SSA notice: the document that identifies the premium year and the tax year used, so the request is tied to the correct determination.
A timeline for someone retiring in 2026
During 2026
Your final-year wages, bonuses, severance, retirement-account distributions, investment gains, and tax-exempt interest all affect 2026 MAGI. Stopping work does not erase income already received. If you expect the total to be much lower than 2025, gather documentation and prepare an estimate rather than waiting for the next premium bill.
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When the 2027 notice arrives
The ordinary starting point is 2025 income. Compare that income with your expected or actual 2026 MAGI. If the difference is substantial and the retirement qualifies as a work stoppage, submit SSA-44 for a new determination. SSA decides whether the evidence and MAGI support a lower surcharge.
When the 2028 notice arrives
The ordinary starting point is 2026 income. If that is the final work year and already reflects the reduction, the notice may not need correction. If SSA used an older return or your circumstances changed again, make a separate request for the premium year identified on the notice. Do not reuse a 2027 approval without checking which year it covers.
2026 thresholds are examples, not forecasts
The SSA-44 edition dated December 2025 gives 2026 threshold examples of $109,000 for individual filing statuses and $218,000 for married filing jointly. POMS lists the same 2026 thresholds. They are published 2026 amounts, not 2027 or 2028 limits.
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The form also says that a person below the applicable threshold on the most recent filed return generally should not complete SSA-44 solely because a life-changing event occurred. That instruction does not mean a person above the threshold is guaranteed a reduction; SSA still requires a qualifying event, a significant MAGI decrease, and supporting information.
What happens after SSA uses a newer tax year
A favorable determination is not necessarily limited to one premium year. Under 20 CFR § 418.1235, SSA continues using the more recent tax year until it receives IRS information for that year or a later year, the year being used becomes more than three years before the premium year, another major life-changing event is claimed, or you report a change in MAGI.
That continuation rule means you should retain the approval notice and understand which income year it substituted. A later SSA notice may update the calculation when newer IRS data arrives; it does not automatically mean the earlier retirement determination was cancelled.
Common mistakes to avoid
- Assuming the calendar does the correction. The two-year lookback is the default calculation, not an automatic retirement adjustment.
- Submitting the wrong tax year. Start with the year named in the notice and request the newer year that reflects the qualifying reduction.
- Confusing wages with MAGI. MAGI also includes taxable income beyond wages and tax-exempt interest; use the Form 1040 lines specified by SSA.
- Using an unsupported estimate. Keep records for every major income component and be prepared to provide the signed return later.
- Assuming both spouses are covered. The reported event applies to the spouse making the report; address the other spouse’s record separately when necessary.
- Filing two forms automatically. Determine whether SSA needs one request covering multiple premium years or separate submissions based on the notices and current instructions.
- Projecting 2026 thresholds forward. Wait for the thresholds applicable to the actual premium year instead of using $109,000 or $218,000 as a forecast.
The practical answer to “neither year corrects itself”
The slogan is directionally right about the ordinary lookback: 2027 generally reflects 2025 income, and 2028 generally reflects 2026 income, even if you retire in 2026. The missing part is the remedy. A qualifying work stoppage lets you ask SSA to replace the older income information with a more recent MAGI, but only after you file the request and document the change.
Do not treat “filed twice” as a universal filing command. Treat each premium-year notice as its own determination, use SSA-44’s actual-versus-anticipated income sections correctly, and ask Social Security which premium year or years your submission should cover.
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