Can I deduct the amount I pay for medicare part B even if I don't collect social security yet?

[DoninGA]

The medicare part B premiums that you pay with out of pocket funds would be a deductible medical expense.

Health care insurance premiums and other medical expenses that you paid with out of pocket funds are an eligible medical expense that you can deduct using Schedule A for itemized deductions.  However, only your total medical expenses that are greater than 7.5% of your Adjusted Gross Income (AGI) can be deducted.  Your total itemized deductions reported on Form 1040 Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.

Standard deductions for 2017 

• Single - $6,350 add $1,550 if age 65 or older
• Married Filing Separately - $6,350 add $1,250 if age 65 or older
• Married Filing Jointly - $12,700 add $1,250 for each spouse age 65 or older
• Head of Household - $9,350 add $1,550 if age 65 or older

To enter your medical expenses -

• Click on Federal Taxes (Personal using Home and Business)
• Click on Deductions and Credits
• Click on I'll choose what I work on (if shown)
• Scroll down to Medical
• On Medical Expenses, click the start or update button

Or enter medical expenses, sch a in the Search box located in the upper right of the program screen.  Click on Jump to medical expenses, sch a