When IRS supplies SSA with the tax filing status of “Married, Filing Separately,” SSA assumes the couple lived together at some point in the tax year and uses the
“Married, Filing Separately” Table (See HI 01101.020B.3) to determine the IRMAA. If one or both of the members allege living apart throughout
the entire tax year, we will obtain an attestation to that effect under penalty of
The change will be effective only for the individual who attests to the living arrangement
under penalty of perjury. Do not apply the change to the other spouse unless the other
spouse also attests to the living arrangement. SSA will make any necessary adjustments
to IRMAA by using the table in HI 01101.020B.1 to determine the IRMAA.
The timeframe for a beneficiary to request a new initial determination, alleging a
filing status of “Married Filing Separately” and living apart for the tax year used,
begins with the date of the IRMAA determination notice until the end of the affected
premium year. For request filed after the allowed period, good cause for late filing
may be established, per GN 03101.020.