I start Medicare in 2026 and a one-time 401(k) withdrawal in 2024 placed me in the second IRMAA tier for part of that year. When should I file Form SSA-44 so my 2027 premium returns to the lowest tier?

Question

Mike Alexander · Accepted Answer

Ssa does a two year lookback so if you had the withdrawal in 2024 you should file the ssa44 in 2026 or 2027 depending in when tge funds were dispersed

Gregg Matheny · Answer

IRMAA is done on a year by year basis. Also the IRMAA look back period is always 2 years prior. If your “income” in 2024 was substantial enough to put you into a higher part B IRMAA bracket then that will only affect the 2026 year. A common example is a client sells an expensive home and downsizes in 2026, the IRMAA part B premium will likely be higher for just the 2028 year. Quick sidenote: IRMAA also affects part D, so if you have a $0 advantage plan you may actually see a $15 cost due to the part D IRMAA. Same goes for a standalone part D plan.

Answered by Gregg Matheny on March 23, 2026

Agent Licensed in AZ & UT

Answered by Gregg Matheny Medicare Insurance Agent

Mark Cunningham · Answer

Form SSA-44 is used to request a reduction in your IRMAA if you experience a "life-changing event" that significantly reduces your income (such as retirement, marriage, divorce, or loss of income-producing property). A one-time 401(k) withdrawal is not typically considered a qualifying life-changing event by itself, unless it is directly tied to retirement or work stoppage.

If your income in 2025 returns to the lowest tier and there is no qualifying life-changing event after 2024, you generally do not need to file Form SSA-44. Your IRMAA should automatically adjust in 2027 when the Social Security Administration reviews your 2025 tax return.

However, if you retire or have another qualifying life-changing event in 2025 that further reduces your income, and you want your 2027 IRMAA to reflect that change sooner, you can file Form SSA-44 after the event occurs and you have documentation (such as a final pay stub or retirement letter). This allows Social Security to adjust your premiums based on your current lower income, rather than waiting for the next tax return review.

Robert Lukasik · Answer

I would not wait until 2027 and the 2 year look back to be over. Because this was a one time distribution in 2024 and not a reflection of your actual income I would request an exemption from the IRMMA rule. Social security frequently issues exemptions from the IRMMA rule because of this. You need to contact social security and request the exemption.

Answered by Robert Lukasik on February 23, 2026

Broker Licensed in NY, FL & PA

Answered by Robert Lukasik Medicare Insurance Agent

Marc Butler · Answer

IRMAA is based on your tax return from two years prior.

Your 2027 Medicare premiums will be based on your 2025 tax return.

If the 401(k) withdrawal happened in 2024, it would affect your 2026 premiums, not 2027.

You file Form SSA-44 only after you receive an IRMAA determination notice, and only if you had a qualifying life-changing event, such as retirement or work reduction. A one-time withdrawal by itself is not a qualifying event.

If your 2025 income drops back to normal, your 2027 premium should automatically return to the lowest tier without filing SSA-44.

Brian Sanet · Answer

The latest information Social Security has is 2 years old, assuming they haven't seen your 2025 tax information. You should file immediately and let them know what your income was in 2025.

Niels Heemskerk · Answer

You can file the SSA-44 in the year you are experiencing a life event. It sounds like your income may have changed significantly in 2025 and 2026. Since you are planning to participate in Medicare part B and D in 2026 you can file the form this year.

Answered by Niels Heemskerk on April 13, 2026

Agent Licensed in IL, MI, OH, PA, TX & WI

Answered by Niels Heemskerk Medicare Insurance Agent

Fred Manas · Answer

File Form SSA-44 in late 2026 or early 2027, specifically after receiving your 2027 IRMAA determination notice, to appeal higher premiums based on a one-time 2024 income spike. Use the "Work Stoppage" or "Loss of Income" section to prove the 401(k) withdrawal was a non-recurring event, restoring your 2027 premiums to the lowest tier. 

Key Details for Your Situation:
The 2-Year Rule: 2027 IRMAA is based on 2025 tax returns, not 2024. If your income in 2025 (not just the 2024 withdrawal year) was also high, you may still face IRMAA, but the withdrawal itself is a valid reason for an appeal.
Actionable Steps:
Wait for the Letter: You cannot file prematurely; wait for the initial determination letter in late 2026/early 2027.
Use SSA-44: File this form to document that the 401(k) withdrawal was a one-time event.
Deadline: File within 60 days of receiving the notice.
If 2025 income was also high: If the 401(k) withdrawal was in 2024 and your income dropped significantly in 2026 or 2027, you can use that as a basis for the appeal.

Ingrid Kollmann · Answer

Best talk to your local Social Security Administration office first.  Depending on what they advice you, you may also wish to talk to the person who does your taxes.

Kathleen Gonzales-Byrd · Answer

You can file your SSA-44 now so you can report your income for 2025 and projected 2026. If your 2025 and projected 2026 income takes you out of the additional IRMAA $, these years (2025 and 2026) will also be adjusted to reflect your income.

Answered by Kathleen Gonzales-Byrd on February 9, 2026

Agent Licensed in PA, KS, MD, NJ & NY

Answered by Kathleen Gonzales-Byrd Medicare Insurance Agent

Joseph Tretola · Answer

You should file Form SSA 44 in 2026, after you are enrolled in Medicare and after Social Security issues your IRMAA determination for 2027. IRMAA always looks back two years, so your 2027 premiums are based on your 2025 tax return, not the one time 401(k) withdrawal you took in 2024. Social Security will first send an IRMAA notice if they believe higher income still applies, and only then can SSA 44 be used to correct it. Filing earlier does nothing because the form is corrective, not proactive. Once you receive the 2027 IRMAA notice in 2026, submit SSA 44 right away with documentation showing the withdrawal was a one time event and that your income has returned to normal, which should restore your Part B and Part D premiums to the lowest tier.

Answered by Joseph Tretola on February 9, 2026

Agent Licensed in FL, AL, AR & 26 other states

Answered by Joseph Tretola Medicare Insurance Agent

Dan Griggs · Answer

Your 2025 tax return will determine that Part B premium amount. As soon as you can file your 2025 returns the sooner you will know. PM

Alexander Spalding · Answer

You generally want to file SSA-44 form as soon as Social Security notifies you of the IRMAA determination. Medicare uses your tax return from two years prior (so 2024 income affects 2026 premiums). If the higher income was a one-time event and your current income is now lower, you can submit SSA-44 right away with an estimate of your reduced income so they can adjust future premiums.

If your 2024 tax return is already filed, include it to support the request so your 2027 premiums can reflect the lower tier.

Caretta Carrington · Answer

Medicare IRMAA is based on your tax return from 2 years prior so,
2024 income, affects 2026 premiums
2025 income, affects 2027 premiums
Since your one-time 401(k) withdrawal happened in 2024, it raises your 2026 premiums (IRMAA applies). It does NOT affect 2027, unless 2025 income is also high. You should file Form SSA-44 (if applicable). After you receive your 2027 Medicare premium notice (usually November–December 2026) or anytime in 2026 if you already know your 2025 income is lower.

Norma Rector · Answer

IRMAA premium adjustments occur at the beginning of each calendar on January 1st. The extra premium for any Part D drug plan benefit and Medicare Part B premium resets each January and has a two-year lookback period on your tax return filed previously. It is based upon your tax filing status (single or married) and total modified adjusted household income of the two-year prior filed tax return year.

Answered by Norma Rector on February 9, 2026

Agent Licensed in NC

Answered by Norma Rector Medicare Insurance Agent

Myria Roebuck · Answer

You can file now and make sure to let them know that you taking monies out of your 401K in 2024 was a one time thing.

I start Medicare in 2026 and a one-time 401(k) withdrawal in 2024 placed me in the second IRMAA tier for part of that year. When should I file Form SSA-44 so my 2027 premium returns to the lowest tier?

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I start Medicare in 2026 and a one-time 401(k) withdrawal in 2024 placed me in the second IRMAA tier for part of that year. When should I file Form SSA-44 so my 2027 premium returns to the lowest tier?

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