IRMAA life-changing events › Death of a spouse
IRMAA after the death of a spouse: how to lower it
Your spouse died, and their income (salary, pension) stopped. If that lowered your income, Social Security can set your IRMAA from the newer, lower year instead of your income from two years ago. You ask with Form SSA-44 and tick "Death of Your Spouse".
Does it qualify?
Counts
- Your husband or wife died
- Their salary or pension stopped, so your household income dropped
Doesn't count
- The death of another family member
- Income that rose because of an inheritance or a large IRA withdrawal
Worked example: Robert, widowed in March 2025
Robert's wife Ellen died in March 2025, and her pension stopped. His 2026 premium was based on their 2024 joint income. He filed jointly for 2025, the year she died. From 2026 he files single.
| Income | MAGI | IRMAA a month |
|---|---|---|
| 2024 joint income (used now) | $236,000 | $95.70 |
| 2026 single estimate (asked for) | $106,000 | $0.00 |
Saves $95.70 a month
Watch out: His estimate is close to the $109,000 single line. If his real income comes in higher, Social Security corrects it and he pays the difference.
Proof of the event: send one
- A certified copy of the death certificate. The funeral home can usually order extra copies.
- Or a certified copy of the public record of death
- Or a coroner's certificate
You also need proof of income for the year in Step 2: a signed copy of your Form 1040 or an IRS transcript. For a year you haven't filed yet, your estimate on the form is enough for now.
Don't have it yet?
Check before you send
- Filing status matches the return for the Step 2 year. In the year of death you can usually still file jointly. After that, usually Single (or Qualifying Surviving Spouse, with a dependent child).
- If this year's income will be lower than last year's joint income, use this year as an estimate
- IRA withdrawals and taxable Social Security are in your estimate. Survivor benefits can raise the taxable part.
- Your name and Social Security number are on every page
- You kept a full copy of everything you sent
Send it online after signing in to your my Social Security account, or to your local Social Security office. The Form SSA-44 guide walks through every step. If Social Security says no, see how to appeal IRMAA.
Robert would save $1,148.40 a year. The kit costs $49 once, with a filled SSA-44 for your exact event.
Everything you need to fill out Form SSA-44, prove your life-changing event, and stop paying a surcharge based on income you no longer have.
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- Evidence checklist for your event
- What gets rejected, and why
- Income estimate worksheet
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The other life-changing events
- Retirement (work stoppage)
- Cutting back hours (work reduction)
- Divorce or annulment
- Marriage
- Loss of income-producing property
- Loss of pension income
- Employer settlement payment
Questions people ask
Does death of a spouse count as a life-changing event for IRMAA?
Yes. "Death of Your Spouse" is one of the 8 life-changing events on Form SSA-44. Your spouse died, and their income (salary, pension) stopped. It lowers IRMAA only if your income dropped enough to move you to a lower bracket.
What proof do I need?
A certified copy of the death certificate. Or a certified copy of the public record of death. Or a coroner's certificate. You also need proof of income for the year in Step 2: a signed copy of your tax return or an IRS transcript, or your estimate for a year not filed yet.
What date goes in Step 1?
The month and year your spouse died.
Which tax year do I put in Step 2?
The first year with the lower income. It must be more recent than the year Social Security used, and not before the event. If this year (the premium year) will be lower than last year, use this year as an estimate.