If my income changed in 2024 can I appeal or request a new IRMAA decision for 2025?
Executive summary
A change in 2024 income generally will not alter the IRMAA you pay in 2025 because Social Security bases the 2025 IRMAA on tax information from 2023, using a two‑year lookback (so 2025 = 2023 returns) [1] [2]. However, Social Security will reconsider a higher IRMAA if a beneficiary has experienced a qualifying life‑changing event or if the IRS‑reported income was incorrect — and that reconsideration is requested through a formal process such as Form SSA‑44 or an appeal/reconsideration [3] [1] [2].
1. How IRMAA is determined and the two‑year lookback
IRMAA — the Income‑Related Monthly Adjustment Amount added to Medicare Part B and Part D premiums — is calculated from modified adjusted gross income (MAGI) reported on tax returns from two years earlier, meaning premiums for year X reflect income from tax year X‑2 [2] [4]. Multiple sources explain the two‑year rule explicitly: if the SSA used 2023 returns to set 2025 surcharges, a 2024 income drop ordinarily won’t change the 2025 assessment [1] [5].
2. Can a 2024 income change trigger a new IRMAA decision for 2025?
Unless the 2024 change falls into an allowed “life‑changing event” category or shows the IRS data SSA used was wrong, a 2024 income drop alone will not automatically redate the 2025 IRMAA — beneficiaries would still be assessed under the 2023 figure for 2025 [1] [5]. Where the 2024 decrease is due to retirement, job loss, reduced work or similar qualifying events, SSA can issue a new initial determination (a revised decision) upon request [3] [1].
3. What qualifies as a reason to request a new initial determination or appeal
SSA accepts requests for a new initial determination when a life‑changing event causes a significant income decrease — common examples include retirement, work stoppage, loss of pension, divorce, or death of a spouse — and beneficiaries can also dispute the IRS income data if it was reported incorrectly [1] [2] [6]. Organizations advising beneficiaries consistently list those events as grounds to file Form SSA‑44 or to seek reconsideration, and note that some events can affect multiple years’ IRMAA calculations [1] [5] [7].
4. How to request the review: form, timing and documentation
The mechanism to ask SSA to re‑evaluate IRMAA is Form SSA‑44 (Medicare Income-Related Monthly Adjustment Amount — Life‑Changing Event) or a formal reconsideration request after receiving the initial IRMAA notice, and claimants must supply evidence (tax returns, termination letters, divorce decrees, etc.) to support the event [1] [2] [3]. Beneficiaries generally have limited time to act after getting the initial determination: many guidance sources note a 60‑day window to file an appeal or request reconsideration once the notice is received, though forms and procedures can vary slightly by situation [4] [6].
5. Practical pitfalls, alternate paths and who benefits from what advice
Advisory sites and brokers frequently urge filing SSA‑44 and stress that mistakes in IRS‑reported MAGI can be corrected before appealing, but some commercial sources may emphasize immediate action to sell assistance services — beneficiaries should be wary and follow SSA guidance directly [8] [9] [5]. If SSA denies a redetermination, a formal appeal process remains available and IRMAA surcharges apply only for the specific year in question unless subsequent years’ returns also trigger surcharges [6] [10].
6. Bottom line
A 2024 income drop will not normally change what is charged in 2025 because of the two‑year lookback rule, but if the income decline in 2024 stems from a qualifying life‑changing event or the IRS data SSA used was incorrect, an immediate request for a new initial determination or a reconsideration using Form SSA‑44 and supporting documents can lead to reduction or removal of the IRMAA for the affected year — act promptly and follow SSA’s instructions [1] [2] [4] [3].