Overview
If your income is above a certain amount (determined by the federal government), your Medicare premiums for Part B and Part D will include an Income-Related Monthly Adjustment Amount (IRMAA).
NYSHIP will reimburse you for the Part B IRMAA you or a covered dependent paid. However, IRMAA reimbursements are not automatic—you must apply for the reimbursement each year.
NYSHIP does not have legal authority to reimburse Part D IRMAA. The IRMAA reimbursement provided by NYSHIP only covers Part B IRMAA.
Part B IRMAA reimbursement is meant to cover only the IRMAA portion of your Part B premium.
NYSHIP will also reimburse you for standard premium for Medicare Part B. The process is separate from the Medicare Part B IRMAA reimbursement from NYSHIP.
You may also have a Part B late enrollment penalty with your Part B premium. NYSHIP does not reimburse for any Medicare late enrollment penalty.
Am I Paying IRMAA?
Your federal taxes from the previous year determine if your Medicare premium includes IRMAA.
Follow these steps to help figure out if you are paying IRMAA.
Received Social Security Benefits
- Gather your 2025 SSA-1099.
- Look at the amount listed next to "Medicare Part B premiums deducted from your benefits."
- Divide that amount by the number of months you were enrolled in Medicare in 2025.
If the amount you're paying (excluding penalties) is greater than $185.00 per month, you paid IRMAA.
Paid CMS for Medicare Part B
- Gather one of your monthly CMS-500 or CMS-20413 from 2025.
- Look at the amount listed under "Part B IRMAA."
If the amount listed is greater than $0.00, you paid IRMAA.
Eligibility for Reimbursement
NYSHIP will reimburse you for Part B IRMAA that you or your covered dependent paid if you are:
- A retiree
- A vestee
- A dependent survivor
- A preferred list enrollee
IRMAA Reimbursement Application
You must submit a completed Medicare Part B IRMAA Reimbursement Application and proof of IRMAA payments from you and/or your dependent.
Send these materials to our secure fax number at 518-485-5590 or mail to:
NYS Department of Civil Service
Employee Benefits Division
IRMAA Unit
Empire State Plaza, Core Building 1
Albany, NY 12239
Acceptable Proof of Payment
Did you collect Social Security or railroad retirement benefits?
Provide one of the following:
- SSA-1099
- RRB-1099 (Retirement Benefit Statement)
- RL-800D (Railroad Retirement Notice)
Provide one of the following for each period paid:
- CMS-500 (Medicare Premium Bill)
- CMS-20143 (Medicare Easy Pay Premium Statement)
Provide one of the following sets.
If you collected Social Security:
- SSA-1099
- CMS-500 (Medicare Premium Bill) or CMS-20143 (Medicare Easy Pay Premium Statement)
If you collected railroad retirement benefits:
- RRB-1099 (Retirement Benefit Statement)
- CMS-500 (Medicare Premium Bill) or CMS-20143 (Medicare Easy Pay Premium Statement)
Common Questions
The deadline for IRMAA reimbursement applications is three years after the tax filing deadline for that year.
Yes. The person listed as the executor/executrix for the deceased enrollee may apply for reimbursement on their behalf. You must submit a copy of the executor/executrix paperwork along with the signed application and proof of payment documentation.
Reimbursement
If you are determined eligible for IRMAA reimbursement, you will receive a reimbursement check from the Office of the State Comptroller and a letter with details. You will also receive written notification if EBD determines you are ineligible.
Due to the high volume of requests, you can expect the process to be completed within 90 to 120 days of receipt and acceptance of all required documents. Applications are processed in the order they are received.
You can call the Employee Benefits Division at 518-457-5754 or 1-800-833-4344 (press 4, then 2) to listen to a recorded message with the current processing status of IRMAA applications.