My 1099R taxable amount does not include the $822 monthly medical deduction. Can this premium be counted as a medical expense?

[KrisD]

Yes, health care premiums are considered medical expenses. 

According to the IRS:

“Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract.”

Click Here for IRS Pub 502