20 CFR § 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount?

---
identifier: "/us/cfr/t20/s418.1235"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "418.1235"
section_name: "When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount?"
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"
---


# 418.1235 When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount?

We will use your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount effective with the month and year described in § 418.1230 and for each year thereafter until one of the following occurs:

(a) We receive your modified adjusted gross income from IRS for the more recent tax year we used or a later tax year;

(b) Your more recent tax year modified adjusted gross income that we used is for a tax year more than 3 years prior to the income-related monthly adjustment amount effective year;

(c) You request we use a more recent tax year based on another major life-changing event as described in § 418.1201; or

(d) You notify us of a change in your modified adjusted gross income for the more recent tax year we used as described in § 418.1240.