To determine your 2019 income-related monthly adjustment amounts, we [Social Security] use your most recent federal tax return the IRS provides to us. Generally, this information is from a tax return filed in 2018 for tax year 2017. Sometimes, the IRS only provides information from a return filed in 2017 for tax year 2016. If we use the 2016 tax year data, and you filed a return for tax year 2017 or did not need to file a tax return for tax year 2017, call us or visit any local Social Security office. We’ll update our records.See the most recent IRMAA information in our Latest Medicare News (or Blog): https://Q1News.com/C/16.html
If you amended your tax return, and it changes the income we count to determine the income-related monthly adjustment amounts, let us know. Social Security needs to see a copy of the amended tax return you filed and your acknowledgment receipt from IRS. We’ll update our records with the information you provide, and correct or remove your income-related monthly adjustment amounts, as appropriate.
"If your income has gone down due to any of the following situations and the change makes a difference in the income level considered by the Social Security Administration, contact the Social Security Administration and explain that you have new information and may need a new decision about your income-related monthly adjustment amount based on the following:
If any of the above applies to you, the Social Security Administration needs to see documentation verifying the event and the reduction in your income.
- You married, divorced, or became widowed;
- You or your spouse stopped working or reduced your work hours;
- You or your spouse lost income-producing property due to a disaster or other event beyond your control;
- You or your spouse experienced a scheduled cessation, termination, or reorganization of an employer’s pension plan; or
- You or your spouse received a settlement from an employer or former employer because of the employer’s closure, bankruptcy, or reorganization.
The documentation you provide should relate to the event and may include a death certificate, a letter from your employer about your retirement, or something similar.
If you filed a Federal income tax return for the year in question, you need to show the Social Security Administration your signed copy of the return."
"If you amend your tax return and it changes the income we counted to determine the income-related monthly adjustment amounts, let us [Social Security] know. We [Social Security] need to see a copy of the amended tax return you filed and your acknowledgment receipt from IRS. We [Social Security] will update our records with the information you provide, and correct or remove your income-related monthly adjustment amounts, as appropriate."
(source: https://faq.ssa.gov/en-us/Topic/article/KA-02419) form: https://www.ssa.gov/forms/ssa-44-ext.pdf