[If your income in 2027 is lower,
you can use Form SSA-44 to request a new, lower premium
based on that income drop.
If you do NOT qualify for an appeal,
the higher premium applies for that year only.
"1회성 수입증가(비지니스 매도)로 메디케어 보험료가 2027년 1년동안 이긴 하지만. . ."
https://www.ssa.gov/medicare/lower-irmaa
https://www.ssa.gov/forms/ssa-44.pdf
you can appeal an Income-Related Monthly Adjustment Amount (IRMAA) surcharge
if a one-time, high-income event - such as selling a business (비지니스 매도)
- was followed by a significant drop in income.
When to Apply: You do not have to wait until 2027 to file the appeal.
You can file it as soon as your income has dropped
in the year you are being charged the higher premium.
Retroactive Adjustment: If approved,
the reduction in your premiums is retroactive to January
of the year you made the request. ]
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