Related question. My sub-S corp reimburses my owner health insurance premiums (including Medicare).
Due to late processing of the 2020 return, the IRMAA adjustment for 2022 was only on an estimated basis. A final adjustment was determined in Dec 2022, and will be deducted from my Jan 2023 Social Security Check.
Query: to which tax year does the final adjustment apply and in which tax year should the corresponding owner reimbursement apply?
