Thank you for your thoughtful response.
As a follow-up, I am confused about how exactly the 2-year lookback works when one's filing status has changed. For example, if MAGI in 2023 up to $194K does not trigger IRMA for MFJ filers, what happens 2 years later when one is filing as single . . . is the now-single person held to the 2-years-back income as if it were tied to a single person? For example, a MFJ return's MAGI in 2023 is $150K. Does the single person get "IRMA'd" in 2025 because the $150K exceeds the $97K IRMA threshold for singles? Or, does the SSA see that the 2023 MAGI was for MFJ and, therefore, does not penalize the single person with an IRMA in 2025?
