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A new initial determination is a new decision made by SSA that does not require reopening or revising a prior initial determination during a specified period. New initial determinations are only used in the Income-Related Monthly Adjustment Amount (IRMAA) process.
In order for SSA to make a new initial determination of IRMAA:
the beneficiary must have a qualifying circumstance, and
the beneficiary must request, either verbally or in writing, that SSA use other tax information.
There are five qualifying circumstances when SSA may use modified adjusted gross income (MAGI) provided by the beneficiary rather than the information received from IRS to make a new initial determination about the income-related monthly adjustment amount.
The five circumstances are:
Amended Tax Return
Correction of IRS information
Use of two-year old tax return when SSA used IRS information from three years prior to the premium year
Report of a change in living arrangement when tax filing status is "Married filing separately"
Life-changing event(s) from the list in §2507.
Last Revised: May 22, 2007
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