Fewer hours or lower pay: IRMAA after a work reduction
By Elder PaperworkUpdated
Short answer
A work reduction is a life-changing event. Examples include partial retirement or moving to part-time.
Proof can be an employer statement or pay stubs. Without them, your signed statement on the form is accepted.
It can apply to your own hours or your spouse’s.
Sources: POMS HI 01120.025; Form SSA-44 (12-2025). Read November 4, 2026.
Key facts
What counts as a work reduction?
Fewer work hours for you or your spouse. For example, partial retirement or full-time to part-time.
What proof do I need?
- A statement from your employer
- Current and past pay stubs showing the change
- Records of a business transfer, if self-employed
Without these, Social Security accepts your signed statement on the form, under penalty of perjury.
Which income do I report?
Your MAGI and filing status for the year you ask Social Security to use.
This year’s estimate is fine. Social Security asks for the signed return later.
Check your case before you send anything.
Check my savingsHow do I ask?
Social Security lists these ways to send Form SSA-44 with your evidence:
- Online, after you sign in to your account
- By phone at 1-800-772-1213 (TTY 1-800-325-0778)
- By fax or mail to a Social Security office
You can do this yourself, for free.
Box by box: how to fill out Form SSA-44.
Questions
Does going part-time count?
Yes. Social Security gives it as an example of a work reduction.
What if my employer won’t write a letter?
Pay stubs work, or your own signed statement on the form.
Does my request cover my spouse?
No. Each spouse on Medicare makes their own request.