20 CFR § 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?
---
identifier: "/us/cfr/t20/s418.1201"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "418.1201"
section_name: "When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?"
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "418"
part_name: "MEDICARE SUBSIDIES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
regulatory_source: "70 FR 77675, Dec. 30, 2005, unless otherwise noted."
cfr_part: "418"
---
# 418.1201 When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?
We will use a more recent tax year than the years described in § 418.1135(a) or (b) to reduce or eliminate your income-related monthly adjustment amount when all of the following occur:
(a) You experience a major life-changing event as defined in § 418.1205; and
(b) That major life-changing event results in a significant reduction in your modified adjusted gross income for the year which you request we use and the next year, if applicable. For purposes of this section, a significant reduction in your modified adjusted gross income is one that results in the decrease or elimination of your income-related monthly adjustment amount; and
(c) You request that we use a more recent tax year's modified adjusted gross income; and
(d) You provide evidence as described in §§ 418.1255 and 418.1265.