**Please Note: The information below has not been verified for the 2017 tax year as the latest version of the IRS Pub. 17 has not yet been released by the IRS.**
If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. The payroll tax paid for Medicare A is not a medical expense.
If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. In this situation you can include the premiums you paid for Medicare A as a medical expense.
Medicare B is supplemental medical insurance. Premiums you pay for Medicare B are a medical expense. Check the information you received from the Social Security Administration to find out your premium.
Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. You can include as medical expenses premiums you pay for Medicare D.
See IRS Publication 17 Your Federal Income Tax (For Individuals) for more information.
To enter Medicare Parts B and D premiums not reported on Form SSA-1099: