BASIC (10-07)

HI 01130.020 Beneficiary Protests an IRMAA Annual Verification Planned Action or Initial Determination

Citations:

Section 1839(i) of the Social Security Act;

20 CFR 418.1325 - 418.1340

A. Policy

SSA will correct its records if the beneficiary can supply more accurate information than SSA received from IRS. The only better information that the beneficiary can provide to prove that the MAGI information received from IRS during the IRMAA Annual Verification process is incorrect is:

  • an IRS-accepted amended return (HI 01120.045),

  • proof of an IRS correction (HI 01120.050), or

  • documentation of an obvious IRS transcription error in tax-exempt interest income for the tax year that SSA verified with IRS (HI 01120.050F.).

  • documentation of a change in living arrangement for Married Filing Separately--Lived Apart All Year (HI 01120.060).

The beneficiary may request a New Initial Determination or appeal any adjustments made to the IRMAA as a result of the IRMAA Annual Verification determination.

B. Process

1. Predetermination Notice Contact

If the beneficiary contacts SSA as a result of receiving a Predetermination Notice during the tickle time frame and provides:

  • an amended return with proof that IRS has accepted the change(s) – follow instructions in HI 01120.045, or

  • proof of an IRS correction – follow instructions in HI 01120.050, or

  • documentation of an obvious IRS transcription error – follow instructions in HI 01120.050F.

  • documentation of a change in living arrangement for Married Filing Separately--Lived Apart All Year - follow instructions in HI 01120.060.

If the beneficiary insists on filing an appeal based on information received about a planned action – follow instructions in HI 01140.001D and HI 01140.005C. through HI 01140.005E.

2. Overage Notice or Correction Notice Contact

If the beneficiary contacts SSA as a result of receiving an Overage Notice or Correction Notice and provides:

  • an amended return with proof that IRS has accepted the change(s) – follow instructions in HI 01120.045

  • proof of an IRS correction – follow instructions in HI 01120.050

  • documentation of an obvious IRS transcription error – follow instructions in HI 01120.050F.

  • documentation of a change in living arrangements for Married Filing Separately--Lived Apart All Year - follow instructions in HI 01120.060.

3. Any Time Contact

If the beneficiary contacts SSA at any time and:

  • wants to request a New Initial Determination based on a life changing event (LCE) – follow instructions in HI 01120.001through HI 01120.045

  • wants to appeal an IRMAA Annual Verification determination - follow instructions in HI 01140.001 through HI 01140.025


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0601130020
HI 01130.020 - Beneficiary Protests an IRMAA Annual Verification Planned Action or Initial Determination - 08/15/2011
Batch run: 08/15/2011