Medicare premiums

[jaimejessup]

I have a client who receives Retirement benefits but not SS benefits because she was a teacher. She has to pay Medicare premiums out of pocket, are those deductible and if so, where do I enter it?

[Just-Lisa-Now-]

same place you enter any medical expenses, Sch A.

[BobKamman]

Or Schedule 1, Line 16, if she has self-employment income.  Or if she has money left in an HSA, pay it from that instead of deducting it.  

[qbteachmt]

"She has to pay Medicare premiums out of pocket"

So does everyone having it deducted from SS; it doesn't reduce Gross SS reporting.