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the TT reference is NOT incorrect. 

 

it keeps stating that MAGI is used by the IRS to calculate taxes. 

 

it NEVER states that it is used by Social Security Administration to calculate IMMR.  

 

IMMR is not a tax enforced by the IRS; it's additional medical premium 'enforced' by the Social Security Administration.  The IRS doesn't calculate IMMR, only Social Security Administration does.

 

You are able to document the Social Security reference from their website on how THEY calculate MAGI and IMMR, so why do you not trust it?