Employment and Medicare deduction

[terrifict1953]

I am not self employed. Can I deduct Medicare premiums that I paid in 2021 as medical expenses?

I retired on 12/31/20 and did not work in 2021. However, in order to keep my Physician Assistant certification current, I need Continuing Medical Education credits. I keep my certification current in case I do go back to work in the future. Can I deduct the expenses for the CME (plane fare, rental car, hotel expenses, CME cost)?

[ZoltanB45 · Accepted solution]

As long as the insurance was not through a job, you can record the premiums paid as a medical expense. The expenses incurred to keep your certificate open are not deductible. If you had a side business or contract as a physician assistant (non w-2), then this would be deductible.

[cwalins]

Where and how do I enter the Medicare deduction in turbo Tax?

[Vanessa A]

If you are not self-employed and received a SSA-1099, when you enter that form in the income and wages section you will include the Medicare premiums paid as listed on your SSA-1099. 

To get to that section click the following:

• Wages and Income
• Scroll down to Retirement Plans and Social Security Click Show More
• Start next to Social Security. 
• Enter your SSA-1099 that you received from Social Security