How do I lower my IRMAA after I retire?

Which life changes count?

Social Security accepts eight life-changing events: marriage; divorce or annulment; death of a spouse; work stoppage; work reduction; loss of income-producing property through no fault of your own; loss of pension income; and an employer settlement payment. Retiring from a school system, a state agency, a university, a city or county, or a private employer is a work stoppage. Cutting back to part-time is a work reduction. A one-time gain, like a home sale, a large retirement-account withdrawal or a Roth conversion, is not a life-changing event.

How to file

1. Get Form SSA-44. Download it from ssa.gov or ask a Social Security office.
2. Describe the event. Pick the event and give its date, such as your last day of work.
3. Estimate your income. Enter your estimated modified adjusted gross income for the year the event reduced it, and for the next year if asked. Count your pension, the taxable part of Social Security, retirement-account withdrawals and other taxable income.
4. Attach proof. A letter from your employer, or a document from your retirement system showing your retirement date, works for a work stoppage. For a spouse's death, a death certificate.
5. Send it. Mail it to, or bring it to, a Social Security office, or call 1-800-772-1213 (TTY 1-800-325-0778) to ask about filing.

Tips for North Carolina retirees

• Your last working year counts. If you retire mid-year from a North Carolina school system or state job, that year's salary shows up on the return Social Security uses two years later. SSA-44 lets you use the lower year instead.
• Time big withdrawals. A large withdrawal from the NC 401(k), NC 457 or an IRA is income in the year you take it, and it isn't a life-changing event. Spreading withdrawals across years can avoid an IRMAA spike; ask a tax professional.
• Two Social Security checks plus pensions. Most North Carolina public jobs are covered by Social Security, so a retired couple's combined pensions and Social Security can cross the joint line even after the paychecks stop.
• Keep paying while you wait. If you get a Medicare bill rather than a Social Security deduction, pay it on time; unpaid premiums can end your coverage.

See which bracket your new income would put you in with the IRMAA calculator, and read State Health Plan retirees and Medicare. For questions about plans at your income, you can request a call from a licensed insurance agent.

Related questions

Sources

• Social Security — Premiums: rules for higher-income beneficiaries (life-changing events)
• Social Security — Form SSA-44, life-changing event (PDF)
• Social Security POMS HI 01101.010 — MAGI and the tax year used
• Medicare.gov — Pay Medicare premiums
• NC Department of State Treasurer — NC 401(k) and NC 457 plans
• Congressional Research Service — Social Security Coverage of State and Local Government Employees (R46961)

More questions in this guide

• Do I have to pay a premium for Medicare Part A?
• How much does Medicare cost per month in North Carolina?
• How much is Medicare Part B in 2027?
• What is IRMAA and will I have to pay it?

Part of the guide: Medicare costs in 2026 for North Carolinians · All questions

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