At the beneficiary's request, SSA can use an amended tax return (with a receipt letter from IRS or a transcript from IRS) over the PY-2 or PY-3 (See HI 01101.001A) tax data that SSA is using for IRMAA, even if it disadvantages the beneficiary.
SSA will accept an amended Federal income tax return as a correction to MAGI or as evidence of MAGI in conjunction with a life changing event. However, the amended return must be accompanied by a receipt letter from IRS or a transcript or copy from IRS.
A request for SSA to use an amended tax return to set IRMAA must occur within 3 calendar years following the close of the tax year the amended return was filed for. For example, a 2005 amended tax return must be provided by April 15, 2009. SSA will accept a late request if there is good cause for late filing of the request. (See GN 03101.020.) If the data received electronically from IRS does not indicate that a beneficiary must pay an IRMAA, SSA cannot impose an IRMAA using a beneficiary’s amended tax return.
The beneficiary must present: