1poorlady has heard that it may be advantageous to file individually instead of jointly. We have always filed joint. I could probably do it both ways next year and see what pops up. But once they got rid of the "marriage penalty" (many years ago), I don't really see how filing individually would be beneficial.

But our situation may be a bit different. Maybe?

1. We're retired. Only income is dividends/interest and RMDs from an inherited IRA.

2. I am one year older. So I will have to worry about IRMAA before she will. However, per this link, I'm doubtful we'd hit the minimum for IRMAA to active:
nerdwallet.com - What is the medicare irmaa
It applies only to Medicare beneficiaries with a modified adjusted gross income above $103,000 (individual return) or $206,000 (joint return).

Even with the RMDs, it is highly unlikely we will hit that threshold, either individually or jointly. She'll have to look at IRMAA 1 year later than me.

Given the $206K limit, we could actually distribute the entire inherited IRA in one go. But if we want to stay below the 24% tax bracket, we can't. If IRMAA isn't going to hit me/us, then perhaps it is best to distribute it over three or four years, to be certain it won't hit the 24% threshold.

Am I overlooking anything?