I think you're probably asking this question in the context of a Michigan tax return. If that's the case, this portion of your auto insurance premium would be displayed on your auto insurance coverage document as Automobile Medical Payments Coverage, or something similar. It typically includes payments for medical treatment needed as a result of an auto accident.
It would be included on line 31 of Form MI-1040CR.
If you're asking about something else, feel free to post back with more information.
