When IRS provides 3-year old MAGI because it does not have tax information for the
tax year that is two years prior to the premium year, and the 3 year old data was
used to determine IRMAA, the beneficiary may provide us with the 2 year old MAGI.
A beneficiary who has filed a tax return for the tax year that is two years prior
to the premium year or did not need to file income taxes for PY-2 can request a new