StacksVerified U.S. regulatory reference

20 CFR §418.1201

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)You experience a major life-changing event as defined in § 418.1205; and
  2. (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
  3. (c)You request that we use a more recent tax year's modified adjusted gross income; and
  4. (d)You provide evidence as described in §§ 418.1255 and 418.1265.