---
kind: "section"
citation: "20 C.F.R. § 418.1201"
title: "20"
number: "418.1201"
heading: "When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?"
url: "https://uscodex.org/cfr/20/418.1201"
---

# §418.1201. When will we determine your income-related monthly adjustment amount based on the modified adjusted gross income information that you provide for a more recent tax year?


We will use a more recent tax year than the years described in § [418.1135(a)](/cfr/20/418.1135.md?p=a) or [(b)](/cfr/20/418.1135.md?p=b) to reduce or eliminate your income-related monthly adjustment amount when all of the following occur:

- (a) You experience a major life-changing event as defined in [§ 418.1205](/cfr/20/418.1205.md); and
- (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
- (c) You request that we use a more recent tax year's modified adjusted gross income; and
- (d) You provide evidence as described in §§ [418.1255](/cfr/20/418.1255.md) and [418.1265](/cfr/20/418.1265.md).

## 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.