Retired? How to get IRMAA based on your income after work
By Elder PaperworkUpdated
Short answer
For 2026, IRMAA is generally based on the tax return you filed in 2025, for tax year 2024.
Retirement counts as a work stoppage, one of the life-changing events Social Security accepts.
With Form SSA-44, you can ask it to use your newer, lower income.
Sources: Social Security, POMS HI 01120.030, June 2024; CMS, November 14, 2025.
Key facts
Why is my IRMAA based on old income?
Social Security uses the most recent tax return the IRS gives it.
For 2026, that is generally the return filed in 2025, for tax year 2024. Sometimes it’s the 2023 return.
So the income from your last working years can set your premium after you retire.
Does retirement count as a life-changing event?
Yes. Social Security lists retirement as an example of a work stoppage.
A lay-off or the sale of a business are other examples.
The eight life-changing events are:
- Work stoppage, or work reduction
- Death of a spouse, marriage, divorce or annulment
- Loss of income-producing property, or of employer pension income
- An employer settlement payment
How much is IRMAA in 2026?
Above the first bracket, Part B costs more each month, and Part D adds an amount to your plan premium.
| Single | Joint | Part B total | Part D extra |
|---|---|---|---|
| $109,000 or less | $218,000 or less | $202.90 | $0.00 |
| Up to $137,000 | Up to $274,000 | $284.10 | $14.50 |
| Up to $171,000 | Up to $342,000 | $405.80 | $37.50 |
| Up to $205,000 | Up to $410,000 | $527.50 | $60.40 |
| Under $500,000 | Under $750,000 | $649.20 | $83.30 |
| $500,000 or more | $750,000 or more | $689.90 | $91.00 |
How do I ask Social Security to use my new income?
You complete Form SSA-44 and send it with your evidence. Social Security lists these ways:
- Online, after you sign in to your account
- By phone at 1-800-772-1213
- By fax or mail to a Social Security office
See what you could save, before you pay.
Check my savingsWhat proof do I need for a work stoppage?
Any evidence that clearly documents the event, such as:
- A statement from your employer, or a retirement letter
- Corporate minutes, or a record of business transfer or sale
- Your own statement, made under penalty of perjury
What if I haven’t filed my tax return yet?
You can give an estimate of your income. Social Security can process your request with it.
It then asks for a signed copy of your tax return once it’s filed.
Send your proof on time: a request can be dismissed after 30 days without it, or 90 days with extra time.
Questions
Does retirement count as a life-changing event?
Yes. Social Security lists retirement as an example of a work stoppage.
Can I use an estimate of my income?
Yes. Social Security can process your request with an estimate.
It then asks for a signed copy of your tax return once it’s filed.
Can I ask by phone?
Yes. Call Social Security at 1-800-772-1213 and ask to lower your IRMAA because of a life-changing event.