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No. Part B premiums are medical expenses, which are itemized deductions -- and then only to the extent your total unreimbursed medical expenses exceed 7.5% of AGI.
Medicare Part B premiums are health insurance premiums which could be claimed as Medical expenses.
Medical expenses are part of Itemized deductions.
If you take the standard deduction, itemized deductions do not count and Medicare Part B premiums have no effect on your tax return.
However, they may still be deductible on your State return.
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