Why isn't it paid yet? If you have to pay back some of it, you pay it back on your tax return. Then you also get a Medical deduction for it. 2 different things.
If you went to an exchange for Health Insurance, and had to pay back some of the subsidy, part of the adjustment will flow to Schedule A.
If you get Social Security benefits the medicare deduction on your SSA-1099 will flow to Schedule A.
