The eight events listed by SSA
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage
- Work reduction
- Loss of income-producing property
- Loss of pension income
- Employer settlement payment
The labels have definitions and evidence requirements. For example, loss of income-producing property generally must be beyond the beneficiary's control. A deliberate sale of an investment does not become a qualifying event simply because future income is lower.
Step 1: document the event
The form asks for the event type and date. Supporting evidence can include a marriage certificate, divorce decree, death certificate, employer statement, pension letter, or records showing property loss. The specific document depends on the event.
Step 2: estimate lower MAGI
The request identifies the tax year in which MAGI was reduced and asks for adjusted gross income and tax-exempt interest. SSA may ask for a signed federal return or an estimate with supporting documentation. If the estimate later differs from the filed return, SSA can revisit the adjustment.
SSA-44 is not a general method to challenge the tax law or ask SSA to ignore a voluntary Roth conversion. It ties a lower-income request to one of the form's listed life-changing events.
Appeal and correction are related but different
If the IRS data used by SSA is wrong, outdated, amended, or affected by an IRS correction, the appropriate proof may be a corrected return or IRS transcript rather than a life-changing-event estimate. The Medicare notice explains reconsideration rights. SSA also offers an online appeal route for some disagreements.
Before submitting
Read the current form instructions, use the exact event date, reconcile the projected MAGI to available records, and retain copies. Do not send original documents unless SSA specifically requires them. Call SSA or consult a qualified adviser when the event or income calculation is uncertain.
Sources: Form SSA-44, SSA request to lower IRMAA, and SSA Medicare appeal guidance.
Last reviewed August 16, 2026.