SSA will follow current Medicare Part B procedures for the collection and refund of
IRMAA-B premiums. IRMAA is a part of the beneficiary’s Part B premium. Consequently,
overage and arrearage procedures follow Part B premium policies.
SSA determines retroactive Part B premiums need to be collected from the beneficiary
See HI 01001.020
SSA determines Part B premiums should be refunded to the beneficiary
See SM 00711.025
If a refund is due and the beneficiary has died
See HI 01001.325
For information about how MADCAP withholds or refunds IRMAA-D arrearages or overages,
see SM 00850.250C.6.