Retirement usually reduces a person’s current income, so receiving a notice about higher Medicare premiums can be confusing. Many Florida retirees ask the same question: “Why is Medicare charging me more based on income I no longer earn?”
The answer may be IRMAA—the Income-Related Monthly Adjustment Amount. This additional charge can apply to Medicare Part B and Part D when Social Security determines that a beneficiary’s income exceeds the applicable threshold.
The good news is that retirement or another qualifying life change may allow you to ask Social Security to reconsider the amount.
What Is IRMAA?
IRMAA is an additional amount that certain higher-income beneficiaries pay for Medicare Part B and prescription drug coverage.
It can apply to:
Original Medicare beneficiaries enrolled in Part B
People with Medicare Advantage who remain enrolled in Part B
Stand-alone Medicare Part D plans
Medicare Advantage plans that include prescription coverage
IRMAA is separate from the premium charged by an insurance company. Changing plans does not automatically remove it because Social Security—not the Medicare plan—makes the income-related determination.
Medicare says beneficiaries receive an Initial IRMAA Determination Notice explaining the income information used, the additional amount, and their appeal rights.
Why Is Social Security Using Income From Before You Retired?
Social Security generally relies on federal tax-return information from two years earlier because that is usually the most recent complete information available from the IRS.
That creates a common problem for new retirees. Your older tax return might include:
A full year of wages
Bonuses or commissions
Business income
Investment gains
Retirement-account distributions
Tax-exempt interest
Income earned by a spouse
Your IRMAA notice should identify the tax year and income information Social Security used. For IRMAA purposes, modified adjusted gross income generally consists of adjusted gross income plus certain tax-exempt interest.
A correct tax return can therefore produce an IRMAA amount that no longer reflects your current financial situation.
Does Retirement Qualify You to Request a Lower IRMAA?
Retirement can qualify when it represents a work stoppage or work reduction that significantly lowers your income. Social Security recognizes eight categories of life-changing events:
Marriage
Divorce or annulment
Death of a spouse
Work stoppage
Work reduction
Loss of income-producing property
Loss or reduction of pension income
Receipt of an employer settlement payment
The income reduction must be significant enough to reduce or eliminate IRMAA for the applicable year. Simply experiencing one of these events does not guarantee approval.
Is Form SSA-44 an Appeal?
People frequently call the SSA-44 process an “IRMAA appeal,” but there is an important distinction.
When a qualifying life-changing event makes older tax information unrepresentative, Form SSA-44 requests a new initial determination based on more recent or estimated income.
A formal reconsideration or appeal may be appropriate when you believe Social Security used incorrect tax information, applied the wrong filing status, or made another error. If you filed an amended tax return, Social Security provides a separate process for reporting it.
Read the notice carefully before deciding which route applies.
How Do You Ask Social Security to Lower IRMAA?
Start with these steps:
1. Review the determination notice
Confirm the tax year, filing status, income amount, and Medicare coverage listed in the notice.
2. Identify why the amount may be wrong or outdated
Determine whether the issue is a qualifying life-changing event, incorrect IRS information, an amended return, or another disagreement with the decision.
3. Complete Form SSA-44 when appropriate
The form asks for the life-changing event, the date it occurred, and your reduced or expected modified adjusted gross income. You may also need evidence of the event and income change.
Social Security permits eligible beneficiaries to submit an SSA-44 request online or send the completed form and supporting evidence to a Social Security office. An appointment can also be requested.
4. Keep copies
Retain the notice, form, supporting documents, submission confirmation, and notes from any conversation with Social Security.
5. Do not ignore current Medicare bills
Continue following the payment instructions you receive unless Social Security or Medicare provides a revised amount. A pending request does not, by itself, cancel the existing charge.
Does Switching Medicare Plans Eliminate IRMAA?
No. IRMAA is not usually eliminated by changing from one private Medicare plan to another.
A person enrolled in Medicare Advantage still pays the Medicare Part B premium and any applicable Part B IRMAA. If the plan includes drug coverage, Part D IRMAA may also apply.
A Medicare Supplement, or Medigap, policy has its own private premium. It does not change how Social Security calculates Part B or Part D IRMAA.
Your Medicare plan choice can affect other premiums, provider access, prescription costs, and cost-sharing—but it does not replace the Social Security income determination.
What Often Causes Problems With an IRMAA Request?
Common complications include:
Filing before receiving an IRMAA determination
Omitting proof of retirement or another qualifying event
Submitting income figures without explaining the reduction
Assuming one spouse’s request automatically changes the other spouse’s determination
Treating a one-time capital gain or retirement-account withdrawal as a qualifying life event
Missing the deadline stated in the notice
Each affected spouse should review their own notice. Not every reduction in income qualifies for an SSA-44 determination, even when current income is lower.
Frequently Asked Questions
How long do I have to appeal an IRMAA determination?
Social Security guidance generally provides 60 days after receipt of the determination notice to request reconsideration. Follow the deadline and instructions printed on your notice.
Does selling a home or taking a large IRA withdrawal qualify as a life-changing event?
Not automatically. These transactions can increase the income used for IRMAA, but they are not by themselves among Social Security’s eight listed life-changing events.
Can IRMAA apply to a Medicare Advantage plan with drug coverage?
Yes. Part D IRMAA can apply to prescription coverage received through a Medicare Advantage plan, a stand-alone drug plan, or certain employer coverage.
Do both spouses need to respond?
If both spouses are Medicare beneficiaries and each receives an IRMAA determination, each affected person should follow the instructions on their individual notice.
Can My Local Coverage file an SSA-44 for me?
My Local Coverage can explain how IRMAA interacts with Medicare coverage, but Social Security makes the determination. For individualized tax advice, consult a qualified tax professional.
Understand the Surcharge Before Changing Coverage
An unexpected Medicare premium increase does not necessarily mean your plan made a mistake—or that changing plans will fix it. The first step is determining whether the added amount is IRMAA and whether Social Security used income that no longer reflects your situation.
My Local Coverage helps Florida seniors understand the insurance side of Medicare costs and coverage. Schedule a personal Medicare coverage review or call (813) 608-0986.
Sources: Social Security: Request a lower IRMAA; Form SSA-44 and instructions; Social Security guidance on IRMAA reconsideration. Reviewed October 24, 2026.
