Are the amounts withheld for payment of preiums for part b and part d a medical expense or social security income?

[CherylW · Accepted solution]

They're not income, they're medical expenses that can be taken on Schedule A.

The payroll tax paid for Medicare A is not a medical expense. 

EXCEPT  

If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. In this situation you can include the premiums you paid for Medicare A as a medical expense.  

Medicare B  

Medicare B is a supplemental medical insurance. Premiums you pay for Medicare B are a medical expense. Check the information you received from the Social Security Administration to find out your premium.  

Medicare D 

Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Premiums you pay for Medicare D are a medical expense.