Near the end of 2023 I underestimated what my final total self-employment income would be; I requested and received an IRMAA waiver from SSA. Now the IRS has given SSA my 2023 tax return, and SSA is "politely" requesting me to pay the IRMAA for 2024 that it had waived. Question: if I pay it all this year, can I also include that 2023 amount in my health insurance premiums paid THIS year to cover 2023 underpayment?
