It depends on a few factors. According to the Michigan Department of Treasury, you may deduct Medicare Part B if you pay for the premiums out of pocket, and they are not deducted from your social security or pensions. The medicare part B would be deducted along with your other medical bills. Please click here to read more about the qualifications: http://www.michigan.gov/taxes/0,4676,7-238-43535_43538-228583--,00.html
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