Your Medicare Part B premiums are a medical expense that can be reported as an itemized deduction on Schedule A.
If you do not have enough itemized deductions to exceed the Standard Deduction for your filing status then itemized deductions will not be entered on your federal tax return.
You are not being taxed on the Medicare Part B premiums you pay, If not used as an itemized deduction the premium payment is not reported on a tax return.
Up to 85% of Social Security Retirement/Disability/Survivors benefits becomes taxable when all your other income plus 1/2 your social security reaches:
Married Filing Jointly - $32,000
Single or Head of Household - $25,000
Married Filing Separately - 0
