I am receiving a widow's Social Security and will automatically receive Medicare at 65. A Medicare law requires some Higher income persons to pay higher premiums. Will my Medicare premiums be based on my income tax return? I received two letters from Social Security Administration with different Medicare premiums. First, from my local, Florida, Social Security Administration with a premium based on my income tax return, and second from Social Security Administration, Retirement, Survivors, and Disability Insurance in NY state with a premium, I think, based on the last income tax return of my diseased husband,

Hi. The basic answer is yes, but I'm not sure if I fully understand your situation. Part B & D Medicare premium amounts can vary depending on a person's income level. Social Security typically uses the income reported on a person's tax return from 2 years prior to the current year in order to determine the person's premium rate. For example, a person's premium amount for 2023 is usually based on the income that they reported on their 2021 tax return.

However, if a person's income was inflated in the year in question due to certain life changing events (LCE), then Social Security can use a more recent tax year on which to base the person's Medicare premium rate. Events that meet the definition of an LCE for Medicare purposes are explained in the following section of Social Security's operations manual: https://secure.ssa.gov/poms.nsf/lnx/0601120005.

The death of a spouse can be considered as a qualifying LCE, so if you believe that your proposed Medicare premiums are being based on a tax return that includes your deceased spouse's income you can ask Social Security to base your premiums on a more recent tax return. To do that, you'll need to complete and submit a form SSA-44 (https://www.ssa.gov/forms/ssa-44-ext.pdf). Before doing so, though, you may want to call Social Security in order to discuss your options.

Best, Jerry