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IRMAA Appeal Checker

20 CFR 418 · reviewed September 6, 2026

Checks whether you can ask Medicare to base your premium on this year's income instead of a return from two years ago. About

In plain words. Medicare sets its higher premiums from the tax return you filed two years ago. If your income has fallen since then because of one of seven life changes, such as retiring, losing a spouse, or a divorce, you can ask Social Security to use this year's income instead. This tool checks whether your situation is on the list, finds the premium tier for each year's income, and shows what the request would save.

Why it matters. Many new retirees pay a year or two of surcharges based on their working income without knowing they can ask for relief. The form is one page; knowing whether to file it is the hard part.

An example. Someone who retired after a $250,000 year and expects $90,000 this year would move from the fourth tier to the standard premium: about $6,400 a year saved by filing the form.

Where it stops. Social Security decides on the evidence you send. A one-time spike in income, such as a Roth conversion or a sale, is not a life change; it raises the premium for one year and then rolls off on its own. Everything it leaves out.

What changed
$

Your adjusted gross income plus any tax-exempt interest, from the return Medicare is using now.

$

Your income for the year after the event, measured the same way.

Filing status
Who is on Medicare
You can appeal. The saving is
$6,355 a year
You can ask Medicare to use your 2026 income instead of the 2024 return. “I or my spouse stopped working” is on the list of life-changing events that allow it (rule 20 CFR 418.1205(d)). On the 2024 income Medicare would charge tier 4, which is $529.60 a month above the standard premium. On 2026's income the charge is tier 0, with nothing extra. File Form SSA-44 with proof of the event and the new income.
Surcharge tier on the 2024 return
Tier 4
$6,355 a year per person above the standard premium
Surcharge tier on 2026's income
Tier 0
$0 a year per person above the standard premium
Saving per person, per year
$6,355
For one person on Medicare

Medicare sets the surcharge from the return two years back because that is the latest one on file. The rules let you substitute a more recent year if your income fell after one of seven listed events. Retirement is the common case, and you can file as soon as the retirement is certain, using your expected income. A good year that was simply a good year does not count, such as a sale, a conversion, or a gain. Those cost the surcharge for one year.

This follows the Medicare rules for the income-related premium surcharge and the life-changing event appeal, filed on Form SSA-44, using the 2026 tiers from Medicare. The saving is the difference between the two tiers on the year's tables, per person on Medicare. Social Security decides the request on the evidence, and correcting a return that was wrong is a different process. Educational, not advice.

This is a simplified model, not your actual tax return or plan. It only knows what you type in, leaves out rules that may apply to you, and cannot weigh the other facts and trade-offs a real decision depends on. Before you act, talk with a professional who knows your whole situation.

Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.