Most likely your 2013 tax returns that were filed in
2014. Your 2015 Income Related Monthly Adjustment Amount (IRMAA) is based on the most
recent tax return that the IRS provides to the Social Security Administration
(SSA) and in general, the IRS will report the financial information provided on
your 2013 federal tax returns that were filed in 2014.
However, in some cases the SSA determines your 2015
IRMAA using earlier tax returns --- for
instance, if the IRS only provided the SSA with 2012 federal tax returns that were filed
in 2013.
The good news: If the SSA is using your 2012 tax
return, even though you filed a 2013 tax return or, due to financial changes, you were
not required to file a 2013 tax return, you are able to contact a local
SSA office and update your income records - and possibly avoid your IRMAA payment.
If this IRMAA re-determination is not successful, you can
appeal the SSA 2015 IRMAA determination --- And we have information on appealing IRMAA here:
https://q1medicare.com/faq/FAQ.php?faq=What-can-I-do-if-I-do-not-agree-with-the-Social-Security-Administration-s--income-related-monthly-adjustment-amount-or-IRMAA-assessment-&faq_id=544