Appealing a Higher Part B or Part D Premium

article to see the income thresholds and applicable IRMAA charges for Part B and Part D.  

To determine whether IRMAA charges apply, Medicare defaults to looking at your modified adjusted gross income as reported on your IRS tax return from two years prior. For example, in 2022, they would use the income your reported on your tax return from 2020. In some cases, however, this may no longer be an accurate reflection of your current income situation. 

In this case, you may want to appeal the IRMAA charges and ask Social Security to look at your current income, rather than past income. You can request that Social Security review their decision if you have a major life-changing event that has reduced your income, or if you think the income information Social Security used to determine your IMRAA was incorrect or outdated.

Social Security considers any of the following situations to be major life-changing events:

  • You or your spouse stop working
  • You or your spouse reduce the number of hours you work
  • The death of a spouse
  • Marriage
  • Loss of Income-producing property
  • Divorce or annulment
  • Loss of pension income
  • Employer Settlement Payment 

You can make the case that Social Security used outdated or incorrect information when calculating your IRMAA if, for example, you:

  • Filed an amended tax return with the IRS
  • Have a more recent tax return that shows you are receiving a lower income than previously reported

To request a new initial determination, you must complete and submit a Medicare Income Related Monthly Adjustment Amount Life-Changing Event Form or schedule an appointment with your local Social Security office. You will need to provide evidence of modified adjusted gross income and your life-changing event.