Where do we claim additional amount paid for Medicare premiums over the ss benefits as benefits included in ssa-1099 did not cover amount for premiums for my wife.

[DoninGA]

The premiums paid outside of the amounts reported with the SSA-1099 are entered as a medical expense.

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

[jtb5]

Are all Medicare premiums, B and D, reported to the IRS regardless if they are not included in SSA-1099? We started collecting SS last year but not at the beginning of 2024. Our 1099's don't reflect all Medicare premiums we paid in 2024. And,  reporting the missing premiums in medical expenses do I have to send in proof of these payments? 

[VolvoGirl]

If you paid them separately and not deducted from your Social Security checks you can enter them as a medical deduction if you itemize.   The Social Security deductions will automatically flow over to Schedule A Medical.   The payments you made are not reported to the IRS.  No you don’t have to send any proof.  Unless the IRS ever asks you about it.  

So do you itemize or take the Standard Deduction?  You can only deduct the amount of unreimbursed Medical Expenses you actually paid over 7.5% of your AGI.  And then all your itemized deductions have to be more than the standard deduction to get any benefit (so you would only be getting the benefit of the amount that puts you over the standard deduction).  And since the Standard Deduction is increased more people will not need to Itemize.

[jtb5]

These medical expenses also include after Insurance out of pocket expense for  procedures, office visits and prescriptions? 

[DoninGA]

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@jtb5 wrote:

These medical expenses also include after Insurance out of pocket expense for  procedures, office visits and prescriptions? 

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Yes, those are all eligible medical expenses.

[jtb5]

And I don't send any records to IRS, correct?

[DoninGA]

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@jtb5 wrote:

And I don't send any records to IRS, correct?

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Correct.

[jtb5]

Sorry one more question.

Last year we paid Medicare premiums but I didn't get a tax notice so I didn't deduct them.  Would I have to Amend last year's, 2023, to get credit?  I took the standard deduction.  

[JotikaT2]

You would only need to amend if adding the Medicare Premiums would result in your itemized deduction amount exceeding your standard deduction amount.  If the premium amount is minimal and would not bring you close to going over the standard deduction amount for 2023, you would not need to amend your 2023 return. 

Keep in mind that only medical costs that exceed 7.5 percent of your adjusted gross income can be deducted.

@jtb5