Bottom line: IRMAA is the extra Part B and Part D charge based on MAGI from two years ago. For 2026, that is your 2024 return. If a qualifying event dropped your income, file Form SSA-44. If you sold a house, only the taxable gain matters — and the sale itself is not an appeal reason.
For the 2026 tables and how MAGI is built, start with What is IRMAA?. Use the IRMAA calculator if you want your exact extra, yearly extra, and monthly total.
Why Alabama Medicare premiums look so high in 2026
The standard Part B premium in 2026 is $202.90 a month. If your 2024 MAGI was above $109,000 as a single filer or $218,000 filing jointly, Social Security adds IRMAA. The first bracket adds $95.70 a month — $1,148.40 for the year — on top of the standard premium.
That extra is a cliff. One dollar over the threshold moves you into the next bracket. Whether you live in Auburn, Dadeville, Alexander City, Opelika, or Troy, the federal rules are the same. Social Security is still looking at 2024, even if you retired, lost a spouse, or closed a business after that.
IRMAA is not a late-enrollment penalty. It is recalculated every year. A one-time taxable gain usually lasts one premium year, then drops when that tax year rolls off the two-year lookback.
The 2026 IRMAA brackets
Read across from your 2024 MAGI. Total IRMAA extra is the monthly surcharge. Extra / year is that surcharge times 12. Total you pay / month is the $202.90 standard Part B premium plus IRMAA. Your Part D plan's own premium is separate.
2026 IRMAA brackets: single vs. couple
All dollar amounts are per person, per month unless marked as a yearly total. IRMAA is the extra surcharge. It is not a late-enrollment penalty.
Total IRMAA extra
Part B IRMAA + Part D IRMAA
The monthly surcharge Medicare adds
Extra / year
Total IRMAA extra × 12
What the surcharge costs for the year
Total you pay / month
Standard Part B + total IRMAA
Does not include your Part D plan premium
| 2024 MAGI | Standard Part B | Part B IRMAA | Part D IRMAA | Total IRMAA extra / mo | Total you pay / mo | Extra / year |
|---|---|---|---|---|---|---|
| $109,000 or less | $202.90 | $0.00 | $0.00 | $0.00 | $202.90 | $0.00 |
| $109,001 - $137,000 | $202.90 | $81.20 | $14.50 | $95.70 | $298.60 | $1,148.40 |
| $137,001 - $171,000 | $202.90 | $202.90 | $37.50 | $240.40 | $443.30 | $2,884.80 |
| $171,001 - $205,000 | $202.90 | $324.60 | $60.40 | $385.00 | $587.90 | $4,620.00 |
| $205,001 - $499,999 | $202.90 | $446.30 | $83.30 | $529.60 | $732.50 | $6,355.20 |
| $500,000 or more | $202.90 | $487.00 | $91.00 | $578.00 | $780.90 | $6,936.00 |
How to read the table: Start with your 2024 MAGI, then read across. Total IRMAA extra is the surcharge. Extra / year is that surcharge for 12 months. Total you pay / month is the standard Part B premium plus IRMAA.
Couples: the income brackets use your joint MAGI, but each spouse on Medicare pays the IRMAA separately. If both of you are on Medicare, use the last column for the household extra.
The real cost to Alabama families
Take a retired couple in Auburn who both have Medicare. If their 2024 joint MAGI was just over $218,000, each spouse is in the first IRMAA bracket. The household extra is $2,296.80 for the year — $95.70 a month each for Part B and Part D IRMAA combined.
If they retired in 2025 and their current income is $100,000, they are still paying as if they earn $220,000 until Social Security uses a later tax return — or until an SSA-44 appeal is approved for a qualifying event such as work stoppage.
That is why the appeal exists. It is also why people mix up a home sale with a life-changing event. Selling the house can change MAGI. It does not, by itself, let Social Security ignore that MAGI.
Does selling a home trigger IRMAA? Can you appeal?
Only the taxable gain counts. IRMAA uses MAGI: adjusted gross income (Form 1040 line 11) plus tax-exempt interest (line 2a). The sale price itself does not go into MAGI.
Internal Revenue Code §121 and IRS Topic 701 let many people exclude up to $250,000 of gain on a main home, or $500,000 on a joint return, if they owned and lived in the home as a primary residence for at least two of the five years before the sale. Excluded gain never enters AGI, so it never counts for IRMAA.
Taxable gain above that exclusion — or gain on a second home, vacation property, or a rental that fails the tests — does go into MAGI. If that extra income pushes you over $109,000 (single) or $218,000 (joint) for 2026, IRMAA applies two years later. A 2024 sale shows up on 2026 premiums. A 2026 sale would show up on 2028 premiums.
A voluntary home sale is not an SSA-44 life-changing event
Form SSA-44 lists specific events. Selling a house is not one of them. Social Security's instructions say "Loss of Income-Producing Property" applies only when the loss was not at your direction — disaster, arson, theft, fraud, or eminent domain involving property that actually produced income. A sale or transfer does not qualify. A personal-use home is not income-producing property.
If you also retired, stopped work, divorced, or lost a spouse, you can file SSA-44 for that event. The taxable home-sale gain still stays in MAGI for the year it happened. If Social Security used the wrong tax year or MAGI, that is a records correction, not a home-sale appeal.
Confirm the exclusion and the taxable amount with your tax professional. We can help you read the IRMAA letter once the numbers are on the return.
What does qualify for an IRMAA appeal
Social Security will look at more current income only if you had a recognized life-changing event. The events that belong on Form SSA-44 are:
- Marriage
- Divorce or annulment
- Death of a spouse
- Work stoppage or work reduction
- Loss of pension income
- Employer settlement payment
- Involuntary loss of income-producing property (not a voluntary sale)
Work stoppage is the most common reason we see for East Alabama retirees: leaving East Alabama Medical Center, closing a shop in Opelika, or ending consulting work entirely. If you still earn even a little from work, that is work reduction — still a qualifying event, with different proof.
These do not qualify on their own: a house sale, IRA or RMD withdrawals, Roth conversions, investment losses, higher medical bills, buying a different home, or choosing when to take Social Security.
Want your exact extra before you file?
Enter MAGI and filing status. The calculator shows total IRMAA extra, extra this year, and the monthly amount for you or both of you.
Open the IRMAA calculatorHow to file Form SSA-44
Wait for the IRMAA determination letter. Then complete SSA-44, attach proof of the event and the lower income, and file within 60 days. Online is usually fastest. Mail works if you want a paper trail. In person helps when the file is messy.
The same appeal steps from the calculator are below: when to file, which events qualify, what proof to send, where to submit, and what does not count.
IRMAA appeal guide: how to file (step by step)
If a life-changing event dropped your income, you may qualify to lower Part B and Part D IRMAA. Social Security uses Form SSA-44 and more current MAGI instead of the two-year-old tax return.
When Should You File an IRMAA Appeal?
An IRMAA appeal makes sense if:
- You experienced a qualifying life-changing event in the past 2 years that significantly reduced your income
- Your current income is substantially lower than what Social Security is using to calculate your IRMAA
- You believe Social Security made an error in determining your IRMAA amount
- You're within 60 days of receiving your IRMAA determination notice (or have good cause for filing late)
Important: You cannot appeal IRMAA simply because you don't want to pay it. There must be a specific qualifying life-changing event or an error in Social Security's determination.
Qualifying Life-Changing Events
Social Security allows IRMAA appeals for these specific circumstances:
- Marriage
- Divorce or annulment
- Death of spouse
- Work stoppage or reduction
- Loss of income-producing property (disaster, arson, theft, or eminent domain — not a voluntary sale)
- Loss of pension income
- Employer settlement payment
IRMAA Appeal Process
Follow these steps to file your appeal:
Complete Form SSA-44
Download and fill out the Medicare Income-Related Monthly Adjustment Amount - Life-Changing Event form
Gather Documentation
Collect proof of your life-changing event (death certificate, divorce decree, retirement letter, etc.)
Submit Within 60 Days
File your appeal within 60 days of receiving your IRMAA notice from Social Security
Await Decision
Social Security will review your request and notify you of a decision. Processing times can vary by case and office.
Does selling a home qualify for an IRMAA appeal?
No. Form SSA-44 does not list a home sale. Social Security says "Loss of Income-Producing Property" covers only a loss that was not at your direction — not a sale or transfer. That box is for disaster, arson, theft, or fraud involving property that actually produced income.
Selling can still affect IRMAA if there is taxable gain. IRS Topic 701 may exclude up to $250,000 of gain on a main home, or $500,000 on a joint return, if you meet the two-of-five-year ownership and use tests. Excluded gain never enters MAGI. Taxable gain above the exclusion, or on a second home or rental that does not qualify, can raise IRMAA two years later, usually for one premium year.
If you also retired, stopped work, divorced, or lost a spouse, you can file SSA-44 for that event. The taxable home-sale gain still stays in MAGI for the year it happened.
Strong Submission Path for Most People
Choose the option that gives you the strong balance of speed, proof, and convenience.
Online
Usually strong if your documents are clear and you want the fastest official route.
Strong for a paper trail. Use trackable or certified mail and keep all receipts.
In Person
Helpful for complex cases or when you want office staff to confirm your packet.
Required Documents for Your IRMAA Appeal
To successfully appeal your IRMAA determination, you must provide documentation proving both your life-changing event and your reduced income:
📄 Proof of Life-Changing Event:
- Death certificate (for death of spouse)
- Final divorce decree or annulment papers
- Marriage certificate
- Letter from employer confirming work stoppage or reduction
- Insurance, court, or government proof of involuntary property loss (not a voluntary sale)
- Pension termination letter
- Employer settlement payment documentation
💰 Proof of Reduced Income:
- Most recent tax return (or estimated if not yet filed)
- Current year pay stubs
- Pension or retirement income statements
- Social Security benefit statements
- Investment income statements
- Any other documentation showing current income
⏰ Time-Sensitive
You must file your appeal within 60 days of receiving your IRMAA determination notice. Missing this deadline means you'll have to wait until next year to appeal.
What Proof Works Strong by Life Event?
Strong requests connect the life event and the income drop with clear evidence.
Retirement or work reduction
Employer letter, retirement notice, final pay stub, pension election paperwork
Death of spouse
Death certificate plus updated income sources or survivor benefit statements
Divorce or annulment
Final decree plus updated income records showing the household change
Marriage
Marriage certificate and current combined income documentation
Loss of pension income
Letter showing pension reduction or termination and revised payment statements
Involuntary loss of income-producing property
Insurance adjuster statement, disaster letter, or conviction proof for theft or fraud. A voluntary sale or transfer does not qualify.
Employer settlement
Letter from the employer or bankruptcy court showing the settlement and how it affects your income
Where to Submit Your IRMAA Appeal
Option 1: Mail Your Appeal
Send your completed Form SSA-44 and supporting documents to your local Social Security office. The address should be listed on your IRMAA determination notice.
Option 2: Visit in Person
Bring your completed form and documents to your local Social Security office. Call ahead to schedule an appointment to avoid long wait times.
Option 3: Submit Online (Fastest)
You can sign in to your Social Security account and submit your SSA-44 request online through SSA's official "Request to lower IRMAA" process.
How to Track Your IRMAA Request
- Keep a full copy of your SSA-44 and supporting documents.
- If mailing, use trackable or certified mail and save delivery confirmation.
- Note your submission date and follow up with SSA if you have not received an update.
- For status help, contact SSA at 1-800-772-1213 or your local office.
Before You Submit
- Confirm your event is one Social Security recognizes for IRMAA relief.
- Estimate your current-year and next-year MAGI as accurately as possible on SSA-44.
- Match each life-changing event with at least one clear supporting document.
- Review every page of SSA-44 for blanks, signatures, and dates before sending.
- Keep a full copy of the completed packet for your records.
Download Official SSA Form SSA-44
Download Form SSA-44 (PDF)Official Medicare IRMAA Life-Changing Event form from the Social Security Administration
What Happens After You Submit?
- SSA may approve the request, deny it, or ask for more documentation.
- If more proof is requested, respond quickly and keep copies of what you send.
- If approved, your Part B and Part D IRMAA should be recalculated using updated income information.
- If denied, review the notice carefully and compare it to what you submitted so gaps can be addressed.
If SSA Denies Your Request
Do not assume your case is finished. Read the denial notice line by line, compare it to your submitted evidence, and keep the notice with your records so any missing documentation can be addressed in follow-up.
Tips for a Successful IRMAA Appeal
✅ High Success Rate
IRMAA appeals have a relatively high approval rate when properly documented. Many requests are resolved within several weeks, and approved appeals can result in significant premium savings.
- Complete the form thoroughly with no blank spaces
- Include all required supporting documentation
- Keep copies of everything you submit
- Send via certified mail for proof of delivery
- Follow up if you don't hear back within 60 days
What Does NOT Qualify for an IRMAA Appeal
Not every financial change qualifies as a "life-changing event" under Social Security's IRMAA rules.
⚠️ Important: If it doesn't directly reduce taxable income under IRS rules — it probably won't qualify for an IRMAA appeal.
1. Investment Losses
Market losses do not reduce MAGI and don't count for appeals.
2. Increased Expenses
Medical bills, insurance premiums, home repairs, or inflation don't affect IRMAA.
3. Selling a Home
A voluntary sale is not an SSA-44 event. Only taxable gain above the IRS primary-home exclusion ($250,000 single / $500,000 joint) can raise MAGI. Excluded gain never counts. Disaster, arson, or theft of income-producing property is a different category — not a sale for profit.
4. Buying a Home or Moving
Downsizing, upsizing, or relocating aren't qualifying events.
5. Large IRA Withdrawals/RMDs
Required distributions raise MAGI but cannot be appealed.
6. Roth Conversions
Income spikes from conversions don't qualify, even for tax planning.
7. Market Volatility
Economic downturns aren't SSA-recognized appeal conditions.
8. Paying Off Debt
Mortgage, student loan, or credit card payoffs don't affect MAGI.
9. Social Security Filing Age
Taking benefits early or late isn't qualifying; only work reduction matters.
10. Withdrawals for Gifts
Using funds to help family or charity generates income and can't be appealed.
11. Rental Property Expenses
Higher taxes or repairs don't qualify unless property is lost.
12. Account Transfers
Moving money between accounts doesn't change total income.
13. Business Income Losses
Earning less doesn't count unless business is sold, closed, or destroyed.
Need Help With Your IRMAA Appeal?
Our Medicare advisors have helped hundreds of clients successfully appeal their IRMAA determinations. Let us guide you through the process and maximize your chances of approval.
Where Alabama seniors submit the appeal
Use the address on your IRMAA notice, or find the office that serves your ZIP code. East Alabama residents often use Auburn, Opelika, or Alexander City. Call ahead before you go. The official locator is Social Security's office locator. You can also start the request online at SSA's "Request to lower IRMAA" page.
Keep a full copy of the form and every attachment. If you mail it, use a trackable method. SSA may approve the request, deny it, or ask for more proof. Approved appeals usually change Part B and Part D IRMAA using the updated income, often back to January of the premium year.
What this looks like for Alabama families
Auburn couple, work stoppage
David and Susan retired from Auburn University in 2025. Their 2024 joint MAGI was $220,000. Current retirement income is about $90,000. Both filed SSA-44 for work stoppage. If SSA accepts the current MAGI, they drop out of the first IRMAA bracket and stop paying the household extra of $2,296.80 a year.
Dadeville widow, death of a spouse
Margaret's 2024 joint return was high enough for IRMAA. After her husband died in 2025, her own income is $65,000. Death of a spouse is a qualifying event. The taxable gain from later selling the house, if any, is a separate MAGI question and is not the appeal reason.
Planning so next year's letter is quieter
Spreading Roth conversions, using qualified charitable distributions when you are eligible, and avoiding a pile of taxable capital gains in one year can keep MAGI out of a higher bracket two years later. Municipal-bond interest is still added back for IRMAA even when it is tax-exempt. These are tax-planning choices, not appeal reasons.
Need help reading your IRMAA letter?
We will walk through the extra, the yearly cost, and whether an SSA-44 event actually applies. Dalton Insurance Agency is in Dadeville and works with families across Auburn, Opelika, Alexander City, and the rest of East Alabama.
Quick answers
How do I appeal IRMAA in Alabama?
File Form SSA-44 within 60 days if you had a qualifying life-changing event. Submit online, by mail, or at a local Social Security office. The appeal guide above lists the events, documents, and what does not qualify.
Does selling my home trigger IRMAA? Can I appeal?
Only taxable gain counts. Many primary-home sales exclude up to $250,000 of gain ($500,000 if you file jointly) under IRC §121, and that excluded amount does not count for IRMAA. Taxable gain above the exclusion, or on a second home or rental that does not qualify, can trigger IRMAA two years later. You cannot appeal just because you sold the house. Form SSA-44 does not list a home sale.
Do both spouses pay IRMAA on a joint return?
Joint MAGI picks the bracket. Each spouse on Medicare pays the per-person IRMAA. If both of you are enrolled, double the extra for the household total.
Where can I see the 2026 numbers?
Read What is IRMAA? or use the IRMAA calculator.
Related: What is IRMAA? · IRMAA calculator · 2026 Medicare costs · Self-funding long-term care and IRMAA · All Medicare resources
This article is educational and is not tax, legal, or Social Security advice. Confirm exclusions and MAGI with your tax professional. Medicare has neither reviewed nor endorsed this information.