📝Form SSA-44 — Reducing IRMAA After a Life-Changing Event

The eight life-changing events

These are the only reasons Social Security will use a newer year. A smaller withdrawal, a poor market year, or simply spending less does not appear on the list, and the form is not the route for those.

1. 1. Marriage

   Evidence accepted

   • An original marriage certificate, or a certified copy of a public record of marriage

2. 2. Divorce or annulment

   Evidence accepted

   • A certified copy of the decree of divorce or annulment

3. 3. Death of your spouse

   Evidence accepted

   • A certified copy of a death certificate
   • or a certified copy of the public record of death
   • or a certified copy of a coroner's certificate

4. 4. Work stoppage

   Evidence accepted

   • An original signed statement from your employer
   • or copies of pay stubs
   • or original or certified documents showing a transfer of your business
   • If you have none of these, Social Security will accept your own signed statement on the form, under penalty of perjury, that you stopped working

5. 5. Work reduction

   Evidence accepted

   • An original signed statement from your employer
   • or copies of pay stubs
   • or original or certified documents showing a transfer of your business
   • If you have none of these, Social Security will accept your own signed statement on the form, under penalty of perjury, that you partially stopped working or accepted a job with reduced compensation

6. 6. Loss of income-producing property

   Evidence accepted

   • An original copy of an insurance company adjuster's statement of loss
   • or a letter from a state or federal government about the uncompensated loss
   • If the loss was due to investment fraud or theft, also proof of conviction for the theft, such as a court document citing theft or fraud relating to your or your spouse's loss

7. 7. Loss of pension income

   Evidence accepted

   • A letter or statement from your pension fund administrator explaining the reduction or termination of your benefits

8. 8. Employer settlement payment

   Evidence accepted

   • A letter from the employer stating the settlement terms of the bankruptcy court and how it affects you or your spouse

What the form asks for, step by step

1. Step 1 — the event

   Name the life-changing event and the month and year it happened. It has to be one of the eight below, and it must have happened in the same year as, or an earlier year than, the tax year you are asking Social Security to use instead.

2. Step 2 — the newer income

   Give the adjusted gross income from line 11 of Form 1040 and the tax-exempt interest from line 2a, for the more recent year that actually reflects the drop. An estimate is allowed if you have not filed that return yet; Social Security checks it against IRS records later.

3. Step 3 — only if next year is lower still

   Most people leave this blank. It is there for the case where the year after the one in Step 2 will be lower again, which happens when an event lands part-way through a year.

4. Step 4 — the evidence

   Attach proof of the event and proof of the income. Social Security asks for original documents or certified copies and returns them to you. The documents accepted for each event are listed below.

5. Step 5 — sign it

   Sign and date the form and give a telephone number so Social Security can reach you. Then either mail it or take it to your local office with the evidence.

How it is filed

Fill in Step 1 with the life-changing event and the month and year it happened. In Step 2 give the adjusted gross income (line 11 of Form 1040) and tax-exempt interest (line 2a) for the more recent year that actually reflects the drop in income — an estimate is allowed, and Social Security will check it against IRS records later. Use Step 3 only if next year will be lower still. In Step 4 attach evidence of both the event and the income: original documents or certified copies, which Social Security returns to you. Sign Step 5 and give a phone number. Then either mail or take the form and evidence to your local Social Security office, or call 1-800-772-1213 (TTY 1-800-325-0778), 7 a.m. to 7 p.m. on business days, to ask for an appointment — you do not have to use the form at all if you would rather do it by interview. Two things worth knowing: the event must have happened in the same year as, or an earlier year than, the tax year you are asking Social Security to use; and if you gave an estimate you will need to send a signed copy of the return once you file it.