Good thought but....
Medicare considers it a premium. From the official Medicare site the amount is added to your premium
Your modified adjusted gross income as reported on your IRS tax return from 2 years ago is above a certain amount. If so, you’ll pay the standard premium amount and an Income Related Monthly Adjustment Amount (IRMAA). IRMAA is an extra charge added to your premium. (emphasis is mine)
https://www.medicare.gov/your-medicare-costs/part-b-costs/part-b-costs.html Also, If you were on social security, the IRMAA deductions are included on the 1099-SSA and when entered will transfer to the medical section.
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