I know this has nothing to do with IRAs but I am hoping the group still provide their thoughts.  I am helping a client complete a Form SSA-44 to reduce their IRMAA surcharge.  Our biggest issue is trying to estimate their 2025 income.

My question:

If we estimate their income to be in a higher IRMAA bracket and it comes in lower, does Social Security refund the extra IRMAA that they paid?