SSA sends these notices, as a result of our annual data exchange with IRS, when we
verify with IRS either a beneficiary estimate or beneficiary provided a copy of a
tax return and that verification results in a change to IRMAA. SSA also sends these
notices when replacing information that IRS provided about the tax year, 3 years prior
to the premium year with 2-year prior information, that results in a change to IRMAA.
These notices are sent to title II beneficiaries, RRB and Civil Service annuitants,
and Medicare-only beneficiaries.
1. Annual verification predetermination notice
This notice informs the beneficiary that as a result of our annual data exchange with
IRS, we received tax information and determined that they owe additional IRMAA for
the premium year verified. This is a notice of planned action and does not contain
appeal rights. The beneficiary is given 10 days following receipt of the notice to
contact us, if they disagree with the tax information that IRS provided in the annual
data exchange. If the beneficiary does not protest, an Annual Verification Correction
notice is sent.
2. Annual verification overage notice
This notice is sent, as a result of the annual data exchange with IRS, we receive
tax information and determine that the beneficiary paid too much IRMAA for the premium
year being verified. The notice contains appeal rights.
3. Annual verification correction notice
This notice is sent to those who do not contact SSA within 20 days from the date of
the Annual Verification Predetermination notice. It includes appeal rights. It explains
that the beneficiary owes an additional amount for their Medicare Part B premium for
the premium year verified. This notice includes the tax information that was received
from IRS, what the IRMAA should have been for the verified premium year, the year
that the IRMAA change is effective, and advises that another notice will be sent explaining
how the past-due income-related premiums will be paid (if sent to a T2 beneficiary).
For T2 beneficiaries, the other notice is a T2R notice.
4. Annual verification determination notice
This notice is sent to those who contact SSA within 20 days from the date of the Annual
Verification Predetermination notice, with proof of an IRS correction, an amended
tax return, or documentation of an obvious IRS transcription error in tax-exempt interest
income which SSA accepts and processes. It includes appeal rights and states that
there will be another notice about the impact on benefits if sent to a T2 beneficiary.
For T2 beneficiaries, the other notice is a T2R notice.
5. Annual verification reconsideration notices
Beneficiaries may request a reconsideration of Annual Verification actions. These
notices are sent to those who request SSA to reconsider its decision after receipt
of an Annual Verification Predetermination notice, Overage notice, Correction notice
or Determination notice.