cdenorch,
The Medicare insurance premium(s) are among the deductible out-of-pocket medical expenses that make up the itemized deduction for medical expenses. Only the sum of those medical expenses that exceeds 7.5% of your adjusted gross income (AGI) count. For most people their current standard deduction exceeds the total of itemized deductions. In any event, it is the out-of-pocket amount that counts so you should subtract the IRRMA reimbursement.
There is one other place where Medicare premiums can come into play. Should you have self-employment income, medical insurance premiums paid during the period you did that work are an adjustment to income and are subtracted from your income, bypassing the itemized deduction restrictions.
