File Form SSA-44

Request a Medicare IRMAA reduction using your life-changing event.

Medicare's IRMAA surcharge is calculated using your income from two years ago — before your spouse passed. Form SSA-44 lets you ask Social Security to use your current (lower) income instead, which can reduce or eliminate the surcharge for the rest of this premium year and the next. If approved, any excess surcharges already withheld this year are refunded.

Wait for your IRMAA notice first. SSA recommends filing SSA-44 after you receive your written IRMAA Initial Determination notice. Filing before you receive it may delay processing.

Step-by-Step Checklist

Confirm you'll be in a lower IRMAA tier as a single filer.

SSA-44 only helps if your income after your spouse's death is low enough to drop you into a lower tier. This tool estimates your savings above — if it shows $0, SSA-44 will not result in a premium reduction.

Decide which tax year to use.

You can ask SSA to use either last year's income or this year's estimated income — whichever shows the lower figure. The death must have occurred in the same year as or before the year you choose.

Gather proof of death.

Social Security checks its own records first. If your spouse's death is already in their system, you may not need to submit anything. If they ask for documentation, a certified copy of the death certificate is preferred.

Gather income documentation.

Tax return already filed: print and sign a copy of your IRS Form 1040 (including any tax-exempt interest).
Tax return not yet filed: submit a signed written estimate using Form SSA-44 itself. You must send the actual return once filed.

Complete Form SSA-44.

Download at ssa.gov/forms/ssa-44.pdf. Fill in your life-changing event (Step 1), your income estimate for the current year (Step 2), and your estimated income for next year (Step 3). Completing Step 3 prevents SSA's system from automatically re-imposing the higher surcharge next year.

Submit your request.

Use one of the three filing options in the “How to File” section below.

Keep copies of everything.

Retain a copy of the completed Form SSA-44, all supporting documents, and your submission confirmation.

Required Documents

To document the death

Certified copy of the public death certificate (preferred)
Form SSA-721 (Statement of Death by Funeral Director) is also accepted

To document your income

Return already filed: signed copy of IRS Form 1040 including tax-exempt interest
Return not yet filed: signed income estimate in Form SSA-44 Step 2
If filed electronically: print and hand-sign the electronic return

Filing Deadlines

Situation	Deadline
Adjusting this year's or next year's premium	No deadline — file any time after the death occurs
Retroactive adjustment for last year's premium	SSA guidance suggests March 31 of this year (only if the death occurred Oct 1–Dec 31 of last year) — confirm with your local SSA office

This is not a formal appeal — it's a request for a new determination. The 60-day appeal deadline (which applies to reconsideration requests) does not apply here.

How to File

Online (fully supported)

Sign in to your my Social Security account at ssa.gov. You can fill out and submit SSA-44 entirely online. Alternatively, download the PDF at ssa.gov/forms/ssa-44.pdf and upload it with supporting documents at ssa.gov/updocs.

By phone to schedule in person

Call 1-800-772-1213 to request an appointment at your local SSA field office. SSA can walk you through the submission in person and return original documents by mail.

By mail or in person

Download Form SSA-44 at ssa.gov/forms/ssa-44.pdf. Mail or deliver to your local SSA field office. Find the nearest office at ssa.gov/office.

If a formal IRMAA reconsideration (Form SSA-561) is already pending with OMHA: Do not file at your local field office. Route the SSA-44 package to: Southeastern Program Service Center, Attn: Workload Support Unit, 1200 Rev. Abraham Woods Jr. Blvd., Birmingham, AL 35285.

POMS HI 01120.005 ↗POMS HI 01120.010 ↗POMS GN 00304.005 ↗SSA Form SSA-44 ↗Last verified: June 2026