It feels like a penalty, an insult on top of injury. And in a way, it is.
This is IRMAA. The Income-Related Monthly Adjustment Amount. And it’s blindsiding thousands of new widows, widowers, and divorcées every year.
As a financial planner with almost 3 decades of experience, I’ve sat with clients holding this exact letter, feeling overwhelmed and unfairly targeted. The good news is: you don’t have to accept it.
This guide is your battle plan to file that appeal, lower your premiums, and reclaim your peace of mind. Here are the critical facts you need to know right now:
The reason your premiums jump is rooted in how the tax system and Medicare interact. The system is logical, but its automated nature makes it feel deeply unfair.
When you were married, you filed a joint tax return. Your combined income was measured against the generous “Married Filing Jointly” IRMAA thresholds (e.g., no surcharge below $218,000 in 2026).
The year after your spouse passes away, your filing status changes to “Single.” The income thresholds for a single filer are much, much lower (e.g., no surcharge below $109,000). For a full breakdown of how your income is calculated, see our guide on what income counts toward IRMAA.
📘 Client Story: The Shock of a New Bill
I once worked with a client, let’s call her Carol. Her husband passed away in early 2023. Their joint income on their 2023 tax return had been around $160,000. In early 2025, Carol received her IRMAA notice for the year, and her Medicare Part B premium had nearly tripled. The notice was based on that $160,000 joint income from her 2023 return. But because she was now considered ‘Single’ for 2025, that income level pushed her deep into the IRMAA brackets. She was paying a penalty based on a life that no longer existed and an income she no longer had.
The Divorce Penalty
The logic is the same for a divorce. Your 2026 Medicare premiums are based on your 2024 tax return. If you were married in 2024, your MAGI reflects your joint income. After a divorce, your individual income is likely much lower. The SSA’s system, however, will continue to penalize you based on your ex-spouse’s income until you correct the record.
Filing an appeal is not as intimidating as it sounds. It’s a straightforward process of providing the SSA with new information.
- Get Form SSA-44
- Gather Your Evidence
- This is the most critical step. You need to prove two things: the life-changing event happened, and your income went down.
🚀 Your Document Checklist
- Proof of the Event (Provide One):
- For Death of a Spouse: A certified copy of the death certificate.
- For Divorce or Annulment: A copy of the final divorce decree, signed by the judge.
- Proof of Income Reduction (Provide One):
- If you stopped working: A letter from your former employer (on company letterhead) stating your retirement or termination date.
- If you reduced work hours: Recent pay stubs showing your new, lower pay rate.
- If you lost pension/annuity income: A statement from the payer showing the income has stopped or been reduced.
- If you are self-employed: A signed letter detailing the change in your business (e.g., “My income is projected to decrease due to the sale of my business assets.”).
💡 Michael Ryan Money Tip
From 25+ years of experience, here’s an insider tip: the SSA loves to see a copy of your filed Form 1040-ES (Estimated Tax) for the current year. It is one of the strongest forms of proof for a self-employed individual that you are projecting a new, lower income and are already paying taxes based on that new reality.
- Complete the Form. The form is only a few pages long.
- Step 1: Beneficiary Information: Fill in your personal details, including your Medicare number.
- Step 2: Life-Changing Event: Check the box for “Death of Spouse” or “Divorce or Annulment” and enter the date the event occurred.
- Step 3: Income Projection: This is where you estimate your new MAGI for the year of the event. (MAGI, or Modified Adjusted Gross Income, is your Adjusted Gross Income from your tax return plus any tax-exempt interest you earned). Use your current income statements to make a reasonable, good-faith estimate.
- Step 4: Sign and Date: Complete the form with your signature.
4. Submit Your IRMAA Appeal
You can mail or fax the completed Form SSA-44 and your supporting documents to your local Social Security office. You can also call the SSA to make an appointment or, in many cases, upload the completed form and documents online through your secure my Social Security account on SSA.gov.
What to Expect After You File
Once you submit your appeal, the process typically follows a clear timeline.
- Processing Time: It usually takes the SSA 4-8 weeks to review your appeal and make a decision.
- Paying Premiums: You MUST continue to pay the higher IRMAA premium while your appeal is pending. If you don’t, you risk losing your Medicare coverage.
- The Decision Letter: The SSA will mail you a formal determination letter. If your appeal is approved, it will state your new premium amount.
- The Refund: The SSA will then notify Medicare of the change. Medicare will automatically process a refund for all the premium surcharges you overpaid.
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You Don’t Have to Do This Alone
As a retired financial planner who has guided hundreds of clients through this exact process, I know how overwhelming it can feel. This appeal is a critical first step.
- Want to learn more? For widows and widowers, understanding your new benefits is crucial. Read our complete guide on Social Security Survivor Benefits.
- Feeling stuck? If you’re a new widow, widower, or divorcée and want a professional to review your situation, our firm offers a no-obligation consultation.
Frequent Reader Questions
Can I appeal IRMAA online?
Yes, you can now appeal IRMAA oniine. While you can always mail, fax, or bring your documents to a local office, the Social Security Administration allows you to upload a completed Form SSA-44 and your supporting documents through a secure my Social Security account online.
This can often be the fastest and most efficient method.
How long do I have to file Form SSA-44? Is there a deadline?
There is no official deadline, but you should file as soon as you have evidence of the event (like the death certificate) and can estimate your new, lower income.
The sooner you file, the sooner your premium will be corrected and you can be refunded for any overpayments.
Do I have to file this appeal every year?
No. This is not an annual appeal. Once your appeal is approved, the SSA uses this new, lower income as your new baseline. You would only need to file again if you have another qualifying life-changing event in the future.
Will I definitely get a refund for the high premiums I already paid?
Yes. Once your appeal is approved, the SSA notifies Medicare, who will then automatically calculate the amount you overpaid since the date of your life-changing event. You will be refunded this full amount, though it can take 6-8 weeks after approval to receive it.
What if my income is still high after my divorce?
The appeal is only for situations where the life-changing event caused your income to drop below the IRMAA threshold you were assigned. If your new, individual income is still high enough to fall into an IRMAA bracket for a ‘Single’ filer, you will still be required to pay the appropriate surcharge.
Master Your IRMAA Strategy
The Bottom Line: This Is One Financial Battle You Can Win
Receiving that IRMAA notice during an already overwhelming time can feel like the final straw. It’s easy to feel powerless against a complex system. But remember what that letter really is: an automated penalty based on old data from a life you no longer live. It’s a bureaucratic error, not a final judgment.
In my near 30 years of practice, the clients who found the most immediate relief were the ones who took action on this right away. You now have the same playbook I’ve shared with them: you know the why, you have the form number, and you have the step-by-step plan.
Your next step isn’t to do more research or to worry for another week. It’s to download Form SSA-44, gather your two pieces of evidence, and submit your appeal. This is one of the rare financial problems with a clear, direct solution. Taking this action isn’t just about lowering a premium; it’s about taking back a piece of control over your financial life when it matters most.
It’s your money. Don’t let an automated mistake keep it.
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Note: The content provided in this article is for informational purposes only and should not be considered as financial or legal advice. Consult with a professional advisor or accountant for personalized guidance.
