@vista25 -
If the 2023 MFJ income causes IRMAA payments, then EACH spouse has the obligation of IRMAA (assuming both are on Medicare). The IRMAA premiums are PER PERSON not PER COUPLE.
In this case, comes 2025, one obligation is moot - since you dad is no longer on Medicare (sorry to be insensitive on how that may come across). You Mom still has her obligation based on the MFJ tables since she is on Medicare and in 2023 filed Joint.
Simply, the 2025 IRMAA is based on the 2023 income and 2023 filing status.
also, based on no inflation, to avoid IRMAA, the 2023 Joint filing income limit is estimated to be $210,000
this site may help you out and you can see where I got the $210,000 from. (if there is 3% inflation between now and Sept, 2024, the 2025 income limit to avoid IRMAA is estimated to be $212,000)
This website is well explains IRMAA.
https://thefinancebuff.com/medicare-irmaa-income-brackets.html
