Appealing Your Surcharge: The Form SSA-44 Process

What happens if your 2025 income was extraordinarily high due to your career, but you have since retired? The Social Security Administration recognizes that past income does not always reflect current financial reality. You can appeal an IRMAA determination by filing Form SSA-44 (Medicare Income-Related Monthly Adjustment Amount — Life-Changing Event).

Social Security will adjust or eliminate your 2027 surcharge if your income decreased significantly due to one of eight official qualifying life-changing events:

1. Work Stoppage: Full retirement or termination of employment.
2. Work Reduction: Transitioning from full-time to part-time status or reduced hours.
3. Marriage: Entering a new legal marriage that alters tax filing status.
4. Divorce or Annulment: Legal dissolution of marriage.
5. Death of a Spouse: Loss of a spouse, which changes income and filing tier.
6. Loss of Income-Producing Property: Destruction of income assets due to disaster, fraud, or natural event.
7. Loss or Reduction of Pension Income: Reorganization, default, or cessation of a corporate or municipal pension.
8. Receipt of Employer Settlement Payment: One-time settlement payouts due to employer bankruptcy or closure.

To succeed in your appeal, complete Form SSA-44 and supply supporting documentation, such as a letter of retirement from your employer, tax forms showing lower income, or a death certificate. Submit the paperwork directly to your local Social Security office as soon as you receive your initial Medicare determination notice in late 2026.