Aha, that's the qualifier I was missing above! Thanks for your explanation.For an IRMAA appeal to work, you have be able to cite a later year with lower MAGI to replace the earlier, high income year. If OP has high MAGI in 2025, he can successfully appeal his 2027 IRMAA only if 2027 MAGI (or 2026 MAGI) drops at least one IRMAA tier from the earlier year.I've wondered about this, but am confused by the implications. If you can use the LCE (retirement, in this case) more than once... what is to stop one from citing it in perpetuity? Wouldn't this allow you to keep making sizable conversions for many years (theoretically forever), all the while getting a "free pass" on IRMAA?
If both 2025 & 2027 MAGI put OP in Tier 3, for example, the appeal will fail.
Conversely, if a large Roth conversion raises OP's 2025 MAGI to put him in Tier 3 for 2027, but OP does a smaller Roth conversion in 2027, putting him in Tier 1 or Tier 0, then his IRMAA appeal will succeed.
He will either pay Tier 1 IRMAA or zero IRMAA in 2027, instead of the much higher Tier 3 number.
You must be able to point to a later year with lower MAGI for the IRMAA appeal to work- it's not a perpetual "Get Out of Jail Free" card, alas.
Statistics: Posted by HeelaMonster — Sun Sep 21, 2025 1:43 pm — Replies 24 — Views 1495