Medicare Part A
premiums are not deductible if you're covered under Social Security or if
you're a government employee who paid Medicare tax.
However, if you're
not covered under Social Security (nor a government employee who paid Medicare
tax) and you voluntarily enrolled in Medicare A, you can deduct those premiums.
Premiums for the
other Medicare programs – Part
B (supplemental medical insurance), Part C (Medicare Advantage), and Part D (voluntary
prescription drug insurance) – are deductible.