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    1. Not Dick. But CMS will use your most recent federal tax return the IRS provides to CMS. Generally your 2023 IRMAA is based on your 2021 tax return filed in 2022. Sometimes, the IRS only provides information from a return filed in 2021 for tax year 2020. If CMS uses the 2020 tax year data, and you filed a return for tax year 2021 or did not need to file a tax return for tax year 2021, you can call CMS or visit any local Social Security office, then CMS will update their records.

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