My SSA-1099 Medicare B premiums ($1088.60) includes an overpayment of $68.00 due to IRMMA overcharge. SSA reimbursed me for this ($59.80 and charged $8.20 for taxes). On the form they show a non-taxable payment of $68.00. When I claim the the medicare B premium do I use the $1088.60 as listed on the SSA-1099 form or do subtract $68.00 and report $1020.60 as the Medicare Part B premiums paid since they reimbursed me? Thanks in advance.
