@vista25
just because you submit the form doesn't mean SSA will approve the reduction.
But on the otherhand, what is the risk of submitting it?
Your issue is you are manipulating your income higher in 2023 to take advantage of the Joint Filing Tables before you mom is forced to use the Single tables.
But you may be thinking about this incorrectly. Think of IRMAA as simply more income tax (I do).
GIven your mom will be losing the advantage of filing Joint, and let's say the marginal tax rate in 2023 was 2% higher (which is a proxy for IRMAA) than is really is. Would she be willing to execute your 2023 strategy if the resulting income tax was 2% higher? (and remember if you don't execute this 2023 strategy, those IRA dollars will have to be distributed in later years using the Single tables - you have an option that expires on December 31)
if yes, that is the same thing as executing the strategy and paying IRMAA in 2025.
if no, then don't execute the strategy. The risk is SSA will deny the application because the income was manipuluated higher - it wasn't the case of a wage earner who unexpectedly passed.
One more time: think of IRMAA as additional income tax. It will open your eyes to a broader spectrum of tax strategies. It may help you plan mom's income for 2024, 2025, and years beyond.
