Medicare Reference & IRS Tax Guides

This Medicare reference library brings together official Medicare brochures, enrollment forms, California resources, tax guides, and plain-English explanations from Steve Shorr Insurance.

You do not need to read every publication on this page. Start with the subject that describes your situation. The official links are preferable to saved screenshots because Medicare, Social Security, IRS, plan, and California materials may be revised.

• New to Medicare: Start with the current Medicare & You Handbook and our Medicare Enrollment Tools and Decisions Table of Contents.
• Still working or covered through an employer: Review our Employer Coverage vs. Medicare guide before delaying Part B.
• Comparing coverage: Use the official Medicare Plan Compare, then review our Medicare Advantage, Medigap, and Part D explanations below.
• Checking claims or coverage: Sign in to your secure Medicare account.
• Looking for another official booklet: Search or order free materials from the Medicare Publications Library.

Last reviewed July 29, 2026. Always check the linked government or plan source for the current version.

Enrollment timing can affect when coverage begins, whether a late-enrollment penalty applies, and whether employer or retiree coverage pays before or after Medicare.

• Social Security — Sign Up for Medicare — The official online starting point for applying for Medicare.
• Enrolling in Medicare Part A and Part B — Official Medicare enrollment booklet.
• Form CMS-40B — Application for Enrollment in Medicare Part B.
• Form CMS-L564 — Request for Employment Information — Commonly used to document current employer group health coverage for a Part B Special Enrollment Period.
• How Medicare Works with Other Insurance — Official guide explaining which coverage generally pays first.

Our plain-English enrollment pages:

• Medicare Enrollment Tools and Decisions — Table of Contents
• When Medicare Part A Is Not Premium-Free
• Medicare Part B — Enroll Now or Wait?
• Employer Group Coverage vs. Medicare
• Medicare Part B General Enrollment Period
• Medicare Part B Special Enrollment Period
• Medicare Part B Late Enrollment Penalty

These pages address situations that often require more than a general Medicare brochure:

• Can I Get Medigap or Medicare Advantage After the General Enrollment Period?
• COBRA or Retiree Coverage and Missed Medicare Part B
• How to Apply for Part B During the General Enrollment Period
• My Medicare Part B Was Cancelled for Non-Payment
• VA Benefits and Missed Medicare Part B
• VA Benefits Compared with Medicare Parts A, B, C, D and Medigap
• Why Is Medicare Billing Me for Three or Four Months at Once?

When coverage depends on employment status, employer size, COBRA, retiree benefits, VA benefits, or another insurer, verify the facts with the employer plan administrator and the official Medicare coordination-of-benefits guide before making a change.

• Your Medicare Benefits — Official booklet describing many services and supplies covered by Original Medicare.
• Your Guide to Medicare Preventive Services — Screenings, vaccines, counseling, wellness visits, frequency limits, and possible costs.
• Current Medicare Costs — Official Part A and Part B premiums, deductibles, and cost-sharing information.
• Medicare Care Compare — Search doctors, hospitals, nursing homes, home health agencies, hospice providers, and other Medicare-certified providers.

Our related pages:

• Medicare Preventive Care
• Medicare Assignment — Participating and Nonparticipating Providers
• Medicare Coverage Outside Your Area or Outside the United States
• Official Medicare Coverage Outside the United States Booklet

• Understanding Medicare Advantage Plans — Official overview of how Medicare Advantage works.
• Understanding Your Medicare Advantage Plan’s Provider Network.
• Understanding Medicare Advantage and Medicare Drug Plan Enrollment Periods.
• Medicare Plan Compare — Compare plans available for a ZIP Code and county.

Our related pages:

• Medicare Advantage Plans — Part C Overview
• Medicare Advantage and Part D Enrollment Dates
• Medicare Marketing Rules and “Best Plan” Claims
• Medicare Star Ratings
• Dual-Eligible Special Needs Plans — Medicare and Medi-Cal
• Medicare Special Needs Plans

Annual plan documents belong on the carrier or plan page. A Summary of Benefits, Evidence of Coverage, Annual Notice of Change, formulary, pharmacy directory, and provider directory may change by plan, county, and year. Link to the current plan source rather than keeping an old screenshot on this central reference page.

• Choosing a Medigap Policy — The detailed official federal guide.
• Getting Started: Medicare Supplement Insurance — Short official overview.
• California Department of Insurance — Guide to Medicare Supplement.
• California Medicare Supplement Premium Comparison — Search current rates by plan, age, ZIP Code, and county.

Our related pages:

• Medigap — Medicare Supplement Plans
• Guaranteed Acceptance and Medigap Enrollment Rights
• Attained-Age, Issue-Age and Community-Rated Medigap Pricing
• High-Deductible Plan G
• Plan G Compared with Plan F
• Medicare Assignment and Choosing Providers

• Your Guide to Medicare Drug Coverage — Detailed official Part D booklet.
• Choosing Medicare Drug Coverage — Short comparison guide.
• Medicare Advantage and Part D Enrollment Periods.
• Medicare Prescription Payment Plan — Explains the option to spread covered Part D out-of-pocket costs over the calendar year.
• Medicare’s Extra Help Program.

Our related pages:

• Medicare Part D Prescription Drug Coverage
• How to Use Medicare Plan Finder to Shop and Compare Part D
• Part D Late Enrollment Penalty and Appeals
• Part D Low-Income Subsidy — Extra Help
• IRMAA High-Income Surcharge for Medicare Parts B and D

For a specific plan, verify the current formulary, drug tier, utilization rules, pharmacy network, and Evidence of Coverage directly with the plan. These items can change from year to year.

• Get Help with Your Medicare Costs — Official Medicare Savings Program introduction.
• Medicare’s Extra Help Program — Help with Medicare Part D costs.
• California DHCS — Medicare Savings Programs — Current California information and eligibility guidance.
• California Form MC 14A — Application information for QMB, SLMB, and QI Medicare Savings Programs.
• California HICAP Medicare Counseling — Free Medicare and Medi-Cal counseling.

Our related pages:

• Medicare Savings Programs — When Medi-Cal May Pay the Part B Premium
• Medicare and Medi-Cal Dual-Eligible Special Needs Plans

Income limits and program rules can change. Use the current DHCS page rather than copying an old income chart into this reference library.

• Medicare Summary Notice — How to read the notice showing Original Medicare claims, payments, and amounts you may owe.
• Medicare Appeals — Official guide for Original Medicare, Medicare Advantage, other Medicare health plans, and Part D appeals.
• Medicare Rights and Protections.
• The Medicare Beneficiary Ombudsman Works for You.
• Contact Medicare — Official phone and live-chat help.

For Medicare Advantage or Part D, also read the plan’s current Evidence of Coverage and the denial or grievance notice. Those documents explain the plan-specific deadline and where to send the request.

The following IRS and Social Security resources address the tax questions most likely to arise for people with Medicare. Steve Shorr Insurance provides insurance information, not tax-return preparation, accounting, or legal advice.

• IRS Publication 554 — Tax Guide for Seniors — Broad federal tax reference for older taxpayers.
• IRS Publication 502 — Medical and Dental Expenses — Includes rules concerning qualifying medical expenses and Medicare premiums.
• IRS Publication 915 — Social Security and Equivalent Railroad Retirement Benefits — Helps determine whether Social Security benefits are taxable.
• IRS Publication 969 — Health Savings Accounts and Other Tax-Favored Health Plans — Important when coordinating HSA eligibility and Medicare enrollment.
• IRS Form 7206 — Self-Employed Health Insurance Deduction — Current form and instructions for calculating a possible self-employed health-insurance deduction.
• Get or Replace Form SSA-1099/SSA-1042S — Download a Social Security tax form through a personal Social Security account.
• IRS Forms, Instructions and Publications — Search for the current version of any federal tax form or guide.

Tax questions to discuss with a qualified tax professional may include:

• Whether Medicare Part B, Part D, Medigap, Medicare Advantage, dental, vision, and other health premiums qualify as medical expenses.
• Whether itemizing deductions is beneficial after applying the adjusted-gross-income threshold.
• Whether a self-employed taxpayer may claim a health-insurance deduction and how Form 7206 applies.
• Whether Social Security benefits are taxable.
• How Medicare enrollment affects future HSA contributions.

• Our IRMAA High-Income Surcharge Explanation — Plain-English discussion of the additional Part B and Part D amounts.
• Social Security — Medicare Premiums and IRMAA.
• Form SSA-44 — Medicare Income-Related Monthly Adjustment Amount, Life-Changing Event.
• Request a Lower IRMAA Online — Social Security instructions for submitting a request after a qualifying life-changing event and income reduction.
• IRS Tax Records and Transcripts — Obtain tax-return and account transcripts when needed.

An IRMAA appeal or new initial determination is handled by Social Security, not by a Medicare Advantage, Part D, or Medigap insurance company. Keep the Social Security notice and documentation of the life-changing event and reduced income.

• Our Medicare and Social Security Online Account Instructions.
• Log In to or Create a Medicare Account.
• Log In to or Create a Personal Social Security Account.
• Medicare Publications Library — Search, download, or order official materials; many are available in large print, audio, Braille, eBook, Spanish, and other languages.
• Contact Medicare.
• California HICAP — Free, confidential Medicare counseling.

Why this page links instead of storing every brochure: A central reference page should lead visitors to the current official publication. Carrier brochures, Evidence of Coverage documents, Annual Notices of Change, formularies, and provider directories should remain on the appropriate carrier page or current plan website. That keeps this library useful without leaving outdated screenshots and duplicate PDFs scattered across the site.

Need help applying these materials to your situation? Use the contact form below to explain whether you are new to Medicare, still working, retiring, comparing Medicare Advantage with Medigap, reviewing prescriptions, or trying to correct an enrollment problem.