---
kind: "section"
citation: "20 C.F.R. § 418.1135"
title: "20"
number: "418.1135"
heading: "What modified adjusted gross income information will we use to determine your income-related monthly adjustment amount?"
url: "https://uscodex.org/cfr/20/418.1135"
---

# §418.1135. What modified adjusted gross income information will we use to determine your income-related monthly adjustment amount?

- (a) In general, we will use your modified adjusted gross income provided by IRS for the tax year 2 years prior to the effective year of the income-related monthly adjustment amount determination. Modified adjusted gross income is based on information you provide to IRS when you file your Federal income tax return.
- (b) We will use your modified adjusted gross income for the tax year 3 years prior to the effective year of the income-related monthly adjustment amount determination when IRS does not provide the information specified in [paragraph (a)](#a) of this section. If IRS can provide modified adjusted gross income for the tax year 3 years prior to the income-related monthly adjustment amount effective year, we will temporarily use that information to determine your income-related monthly adjustment amount and make adjustments as described in [§ 418.1110(b)](/cfr/20/418.1110.md?p=b) to all affected income-related monthly adjustment amounts when information for the year specified in [paragraph (a)](#a) of this section is provided by IRS.
- (c) When we have used the information in [paragraph (b)](#b) of this section, you may provide us with evidence of your modified adjusted gross income for the year in [paragraph (a)](#a) of this section. You must provide a retained copy of your signed Federal income tax return for that year, if available. If you filed a return for that year, but did not retain a copy, you must request a transcript or a copy of your return from IRS and provide it to us. When we use this evidence, we will later confirm this information with IRS records.
- (d) When you meet the conditions specified in [§ 418.1150](/cfr/20/418.1150.md) because you have amended your Federal income tax return, or when you believe we have used information provided by IRS which is incorrect, as described in [§ 418.1335](/cfr/20/418.1335.md), we will use information that you provide directly to us regarding your modified adjusted gross income.
- (e) We may use information that you give us about your modified adjusted gross income for a more recent tax year than those discussed in paragraphs [(a)](#a) or [(b)](#b) of this section as described in [§§ 418.1201 through 418.1270](/cfr/20/418.1201..418.1270.md).
- (f) If you fail to file an income tax return for any year after 2004 and IRS informs us that you had modified adjusted gross income above the threshold applicable 2 years after the tax year when you failed to file an income tax return, we will impose the highest income-related adjustment percentage applicable to your income filing status for the effective year. If we later determine that the amount of the income-related monthly adjustment amount imposed was inconsistent with your modified adjusted gross income, we will correct it. The rules in [42 CFR 408.40 through 408.92](/cfr/42/408.40..408.92.md) will apply to the collection of any retroactive premiums due.

## Notes

### Authority

Authority: Secs. 702(a)(5) and 1839(i) of the Social Security Act (42 U.S.C. 902(a)(5) and 1395r(i)).

### Source

Source: 71 FR 62931, Oct. 27, 2006, unless otherwise noted.

### Source

Source: 70 FR 77675, Dec. 30, 2005, unless otherwise noted.