According to the SSA.gov medicare web page, they use the most recent tax return. It looks like to determine 2022 premiums, they're looking at 2020 income.
Here is a link to SSA and Medicare
https://www.ssa.gov/benefits/medicare/medicare-premiums.html
Also this link
https://www.medicare.gov/your-medicare-costs/part-b-cost
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
