I am in a similar situation owing Part B and Part D IRMAA. However, the answer given is incomplete, because it doesn't consider the case where the SSA-1099 does not reflect the full premium cost, as per the following situation:
My wife's Social Security income is minimal and LESS than the standard Part B premium + IRMAA owed, so the entire amount of her benefit is used up for just part of the total Part B premium. The balance of Part B is paid by us out-of-pocket, and it is NOT reflected anywhere on the SSA-1099, because that form just shows her total benefit equal to the premiums deducted--which doesn't reflect the excess premium we paid out-of-pocket in order for her to be enrolled in Medicare.
In addition, the entire Part D IRMAA is paid separately, and it is also NOT reflected on her SSA-1099 at all.
The above excess premiums due to IRMAA were paid by separate checks, and I do not see where to put them into TurboTax! If the entire premium is deductible, but the excess over the total Benefits is not shown on an SSA-1099, where should the excess be deducted?
In some answers I read, the suggestion was to deduct Medicare premiums on Schedule A, which is where the information from the SSA-1099 goes, but when I tried editing Schedule A directly, TurboTax just sent me to the Social Security Benefits Worksheet, where I did not see how to enter the amount that exceeded the amount on the SSA-1099.
So the question is: how do I enter the excess? Should I just put it in under Line 11 on the Medical Expenses Worksheet: Other Medical and Dental Expenses? I think TurboTax should have a way to put in the excess premium expenses.
