If you plan to appeal an Income-Related Monthly Adjustment Amount (IRMAA) determination after receiving a Pre-Determination letter from the IRS, you must have a qualifying Life-Changing Event (LCE).
Note: If you wish to appeal the Pre-Determination of IRMAA from the Social Security Administration (SSA), you can complete and submit Form SSA-561 in person at your local Social Security office or mail it to the Baltimore office (address below).
What Are the Life-Changing Events for IRMAA?
There are eight Life-Changing Events recognized by SSA, categorized as follows:
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Work Stoppage / Work Reduction
- Work Stoppage means you are no longer employed.
- Work Reduction means you are working fewer hours or earning less income.
- When you enroll in Medicare, SSA evaluates your income from your most recent tax return. If that income no longer reflects your financial situation, you can report this change.
Acceptable proof for SSA:
- Statement from an employer
- Past and current pay stubs showing reduced hours
- Corporate meeting minutes
- Record of business transfer (if self-employed)
- Beneficiary’s attestation under penalty of perjury regarding work-hour reduction
-
Marriage, Divorce/Annulment, Death of Spouse
These events change your tax status from individual to married or vice versa.
- Marriage: Your IRMAA income thresholds will increase to double the current individual amount.
- Divorce/Annulment or Death of Spouse: Your IRMAA income threshold will decrease to the individual level.
Acceptable proof for SSA:
- Marriage certificate
- Court records for divorce/annulment
- Death certificate
-
Loss of Income-Producing Property
This event applies when income-producing property is lost due to circumstances beyond your control.
Examples of real property:
- Farmland, rental homes, or business property
- Crops, livestock, or income-generating animals (e.g., show dogs)
- Business-related vehicles (e.g., limousines, tractor-trailers)
Examples of uncontrollable loss:
- Government buy-out under eminent domain
- Natural disasters (e.g., fire, wind damage, lightning)
- Theft (blackmail, burglary, fraud, investment fraud, etc.)
Acceptable proof for SSA:
- Filed tax return documenting income loss
- Statement from beneficiary (if uninsured) with supporting tax return upon filing
- Insurance claims related to the loss
- Statement from an insurance adjuster
- Formal statement to insurer regarding income loss
- For investment fraud: Proof of conviction is required
-
Reduction or Loss of Pension Income
This event applies if your pension is reduced or stops due to bankruptcy or scheduled termination (e.g., an annuity expiring).
-
Employer Settlement
A one-time employer settlement qualifies if it is due to the company’s closure, bankruptcy, or reorganization.
Acceptable proof for SSA:
- Statement from employer
- Court documents showing settlement and terms
- Statement from employer’s attorney
Additional Documentation Required for an IRMAA Appeal
When appealing IRMAA using Form SSA-44, you must also provide:
- An estimate of your Modified Adjusted Gross Income (MAGI) and tax filing status for the year you request SSA to use OR
- A signed copy of your most recent tax return or a filed amended tax return with an IRS receipt, if it shows a significant reduction in MAGI
Submitting an IRMAA Appeal
For those new to IRMAA, you can request a New Initial Determination by submitting Form SSA-561. No proof is required initially, but you will eventually need to provide documentation to support your request.
You can submit appeals and Form SSA-561 in person at your local Social Security office (find your local office here), or mail them to:
Social Security Administration
Office of Public Inquiries and Communications Support
1100 West High Rise, 6401 Security Blvd.
Baltimore, MD 21235
