She Is Divorcing at 64. Their 2025 Joint Return Could Set Her 2027 Medicare Premium Unless She Files SSA-44 After the Decree
A 2025 joint tax return filed while still married can quietly price a newly single woman's Medicare premiums two years later, and most people going through a late-career divorce have no idea a federal form exists to stop it.
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She is 64, her divorce finalizes this year, and her first Medicare premium arrives in 2027. In pricing that premium, Social Security will generally look back two years, to the 2025 joint return, which includes her husband’s much larger salary.
That household income can follow her into Medicare unless she asks Social Security to use newer information.
A $300,000 Joint Return Can Price a Single Woman Living on $80,000
Medicare adds a surcharge to Part B and Part D premiums for higher earners, called the income-related monthly adjustment amount. It is based on modified adjusted gross income (MAGI), which for IRMAA generally means adjusted gross income (AGI) plus tax-exempt interest.
Picture a 2025 joint income of $300,000, mostly from his paycheck. After the divorce, she expects to have $80,000 of income in 2026 as a single filer.
The 2027 premiums are not final yet, so 2026 rates show the gap. Joint filers with income between $274,000 and $342,000 pay a Part B premium of $405.80 a month versus the standard $202.90.
The gap is $2,435 a year in Part B surcharges alone, plus a separate Part D surcharge.
At $80,000, she falls well below the 2026 single-filer threshold of $109,000 and would pay only the standard Part B premium with no Part D surcharge.
If she does nothing, the mismatch generally affects 2027. In 2028, Medicare normally looks at her 2026 return, which should reflect the post-divorce household and income. Avoiding the 2027 surcharge is worth the effort. Using 2026 rates for illustration, it could save her $2,400 or more for that year (IRMAA is one of several Medicare traps we mapped in a free guide to the program’s hidden bills).
Her Divorce Decree Lets Her Skip the Two-Year Lookback
Form SSA-44 lists divorce or annulment as a life-changing event. Social Security accounts for it when the divorce reduces her income or changes her tax filing status, and she can then request a new determination based on her current income instead of the old joint return.
The key evidence is a certified copy of the divorce or annulment decree. She need not wait until she files her 2026 tax return. Social Security can process the request using estimated income and later ask for the signed return.
How the Surcharge Eats Into Her Social Security Raise
Part B premiums usually come straight out of Social Security checks, so a surcharge reduces every deposit. The latest 2027 cost-of-living adjustment estimate is about 3.5%. On a $2,000 monthly benefit, that would mean a raise of about $70 if the estimate holds.
Her income estimate must be realistic. Splitting retirement accounts under a court order does not create taxable income, but withdrawals later do count. If she plans a large distribution in 2026, she should include it in her estimate to avoid a premium adjustment when the signed return arrives.
Her Ex-Husband Must File His Own Request
Her request applies only to her. Social Security does not automatically extend a divorce-based new determination to the ex-spouse. He must contact Social Security on his own.
What to Send Social Security Once the Decree Is Signed
- Form SSA-44 with Divorce/Annulment checked. This opens the door to a new determination.
- A certified copy of the order. Ask the court clerk for a certified copy when the divorce is final.
- The key facts are the date of the divorce and her new filing status. If the divorce is final by December 31, 2026, she generally will no longer file jointly with her former spouse.
- Her newer income or a reasonable estimate. Base it on her actual 2026 income, including any retirement account withdrawals or investment gains.
- Her signed tax return later. Social Security will ask for the filed return to confirm the numbers.
Doing nothing can mean paying the higher surcharge until Social Security makes a new determination. The order ends the marriage, and SSA-44 tells Medicare to stop pricing her as if that household still exists. Settlement terms and the timing of withdrawals vary from one divorce to the next, so it helps to run her own numbers before she files.
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Gerelyn Terzo is the author of dividend investing handbook "Dividend Investing Strategies: How to Have Your Cake & Eat It Too." A veteran financial journalist, she covers agri-finance for outlets like Global AgInvesting and the broader stock market and personal finance for 24/7 Wall Street. She began at CNBC and later helped launch Fox Business in New York. Gerelyn currently resides in Woodland Park, Colorado and dabbles in nature photography as a hobby.
