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MAGI for 2018 is substantially less than MAGI for 2017, so i plan to appeal the IRMMA based on estimated income for 2018 (which is 1 month to 12/31/18).  I only have 60 days to appeal the IRMMA assessment based on 2017 MAGI, which is too high for 2018 income and will penalize me in 2019.