@vista25 Sorry for your loss.
that is the best you can do: file as soon as your 2023 tax return is complete.
frankly, I've never seen an article or blog complaining that the SSA denied relief of IRMAA.
And if the death of income earning spouse is driving the issue, this should be an "easy putt".
But a question: if your 2023 tax return excluded your spouse's income and you filed SINGLE (I am assuming no children), is your resulting MAGI under the IRMAA limits? If the answer is "no", you may still be subject to IRMAA, but only at the level of this hypothetical calculation. Just an opinion on my part.
good explanation of IRMAA:
https://thefinancebuff.com/medicare-irmaa-income-brackets.html
