I am making IRMAA payments to Medicare. Is this extra tax deductable as an "Other Tax" , therefore not subject to the 7.5% threshold on the Medical/Dental expenses?

I'm not collecting Social Security, so the published cost of my Medicare is $134/mo.

My IRMAA for Medicare Part B and D is $269.50/mo.

Should I claim the $134/mo. as a "Medical Expense" (subject to 7.5% threshold) and claim the $269.50/mo. as a fully deductible "Other Tax" ?

My rationale is the IRMAA is indeed a tax based on income, whereas the Medicare cost is not.