IRMAA life-changing events › Cutting back hours (work reduction)
Cut back your hours? Lowering IRMAA after a work reduction
You or your spouse cut back the hours you work, and the pay went down with them. 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 "Work Reduction".
Does it qualify?
Counts
- You went part-time
- You cut back your self-employed work
- Your spouse cut back (it counts for your form too)
Doesn't count
- A pay cut with the same hours, if it wasn't a reduction in work
- A drop that keeps you in the same IRMAA bracket (it changes nothing)
Worked example: Linda and Tom, married filing jointly, both on Medicare
Linda cut back to two days a week in June 2026. Tom is retired. Both are on Medicare, and both pay IRMAA based on their 2024 joint income. 2025 was just as high.
| Income | MAGI | IRMAA a month |
|---|---|---|
| 2024 income (used now) | $298,000 | $240.40 each |
| 2026 estimate (asked for) | $246,000 | $95.70 each |
Saves $289.40 a month together
Watch out: Each spouse files their own SSA-44. Tom ticks Work Reduction too: a spouse's cutback counts.
Proof of the event: send one
- A signed letter from your employer with the new hours or pay and the start date
- Or pay stubs from before and after the change. Two of each is a good rule.
- Self-employed: papers showing you cut back the business. Such as the sale or transfer of part of it.
- Nothing at all? Your signed statement on the form. Under penalty of perjury.
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
- The reduction lowers your income enough to change your bracket. Check the IRMAA brackets first.
- If this year is the first year with lower pay, Step 2 is this year as an estimate. And Step 3 if next year, the first full year, will be lower still.
- Both spouses on Medicare? Each files their own SSA-44
- 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.
Linda and Tom would save $3,472.80 a year. The kit costs $49 once, with a filled SSA-44 for your exact event.
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- Income estimate worksheet
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The other life-changing events
- Retirement (work stoppage)
- Divorce or annulment
- Death of a spouse
- Marriage
- Loss of income-producing property
- Loss of pension income
- Employer settlement payment
Questions people ask
Does cutting back hours (work reduction) count as a life-changing event for IRMAA?
Yes. "Work Reduction" is one of the 8 life-changing events on Form SSA-44. You or your spouse cut back the hours you work, and the pay went down with them. It lowers IRMAA only if your income dropped enough to move you to a lower bracket.
What proof do I need?
A signed letter from your employer with the new hours or pay and the start date. Or pay stubs from before and after the change. Self-employed: papers showing you cut back the business. Nothing at all? Your signed statement on the form. 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 the reduction started.
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.