Self-employed individuals and business owners may have fluctuating incomes, which can affect their IRMAA status. Business profits, capital gains from business sales, and retirement plan withdrawals all contribute to Modified Adjusted Gross Income (MAGI). Retirees who continue consulting or running a small business should consider tax-deferral strategies such as Solo 401(k) contributio... https://www.federalpensionadvisors.com/post/2025-irmaa-brackets