Can I Deduct Medicare Costs on My Income Tax?

kAm*@FC F?C6:>3FCD65 >65:42= 2?5 56?E2= 6IA6?D6D[ :?4=F5:?8 AC6>:F>D[ 565F4E:3=6D[ 4@A2J>6?ED 2?5 @E96C |65:42C6 6IA6?D6D[ >2J 36 565F4E:3=6 E@ E96 6IE6?E E92E E96J 6I4665 f]dT @7 J@FC 25;FDE65 8C@DD :?4@>6] !C6>:F>D 7@C |65:42C6 !2CE q 2?5 !2CE s 86?6C2==J 2C6 565F4E:3=6j !2CE p AC6>:F>D 2C6 565F4E:3=6 F?56C C6DEC:4E65 4:C4F>DE2?46D]k^Am

k9am~E96C 962=E9 42C6 6IA6?D6D >2J 36 565F4E:3=6k^9am

kAm|65:42C6 C64:A:6?ED >2J :?4FC 2 G2C:6EJ @7 >65:42= 6IA6?D6D E92E E96:C :?DFC2?46 5@6D ?@E 4@G6C[ 7C@> =@?8\E6C> 42C6 E@ =@58:?8 5FC:?8 2 EC:A E@ C646:G6 >65:42= 42C6] k2 9C67lQ9EEADi^^HHH]?6C5H2==6E]4@>^3=@8^E2I6D^9@H\5@6D\>65:42=\6IA6?D6D\E2I\565F4E:@?\H@C<^nFE>042>A2:8?l4E0AC@5U2>AjFE>04@?E6?Elhgb`fbU2>AjFE>0>65:F>lCDDU2>AjFE>0D@FC46lDJ?5:42E:@?U2>AjFE>0E6C>l=66Q E2C86ElQ0D6=7Q C6=lQ?@7@==@H ?@@A6?6CQm$@>6 @7 E96D6 6IA6?D6D >2J 36 E2I 565F4E:3=6k^2m[ H:E9:? =:>:ED]k^Am

kAm%96C6 2C6 =:>:ED @? E96 565F4E:3:=:EJ @7 =@?8\E6C> 42C6 :?DFC2?46 AC6>:F>D] u@C E2I J62C a_a_[ E96 >2I:>F> E2I 565F4E:@? 7@C =@?8\E6C> 42C6 AC6>:F>D 7@C A6@A=6 286D e` E@ f_ :D Sc[bd_ A6C A6CD@?j 7@C 286 f` 2?5 FA[ E96 =:>:E :D Sd[cb_]k^Am

k9amp |65:42C6 |65:42= $2G:?8D p44@F?E 42? D2G6 @? E2I6Dk^9am

kAm*@F 42? FD6 2 |65:42C6 |65:42= $2G:?8D p44@F?E @?=J :7 J@F 92G6 2 9:89\565F4E:3=6 k2 9C67lQ9EEADi^^HHH]?6C5H2==6E]4@>^2CE:4=6^:?DFC2?46^>65:42C6^H92E\:D\2\>65:42C6\25G2?E286\A=2?nFE>042>A2:8?l4E0AC@5U2>AjFE>04@?E6?Elhgb`fbU2>AjFE>0>65:F>lCDDU2>AjFE>0D@FC46lDJ?5:42E:@?U2>AjFE>0E6C>l=66Q E2C86ElQ0D6=7Q C6=lQ?@7@==@H ?@@A6?6CQm|65:42C6 p5G2?E286k^2m A=2?[ H9:49 >@DE A6@A=6 5@?’E] %96 >@?6J J@F 56A@D:E :?E@ 2? |$p W2?5 2?J :?E6C6DE J@F 86EX :D?VE E2I65 :7 J@F DA6?5 :E @? BF2=:7:65 >65:42= 6IA6?D6D]k^Am

kAmtG6? :7 J@F 5@ 92G6 DF49 2 A=2?[ 2 |65:42C6 |$p >2<6D D6?D6 @?=J :7 J@F’C6 G6CJ 962=E9J 2?5 J@FVC6 23=6 E@ A2J E96 7F== 565F4E:3=6 2?5 2?J @E96C @FE\@7\A@4<6E 4@DED :7 2 DFCAC:D6 >65:42= 6IA6?D6 4@>6D 2=@?8]k^Am

k9amr@?D:56C D66<:?8 AC@76DD:@?2= E2I 25G:46k^9am

kAmpD H:E9 >F49 @7 E2I =2H[ 565F4E:@?D 7@C |65:42C6 2?5 @E96C 962=E9 42C6 6IA6?D6D 2C6 4@>A=:42E65] k2 9C67lQ9EEADi^^HHH]:CD]8@G^AF3=:42E:@?D^Ad_aQ E2C86ElQ03=2?<Q C6=lQ?@7@==@H ?@@A6?6CQmx#$ !F3=:42E:@? d_ak^2m @776CD 56E2:=D @? >65:42= 6IA6?D6 565F4E:@?D[ 3FE :E’D 2 =@E E@ 5:86DE]k^Am

kAm*@F 2=D@ ?665 E@ 56E6C>:?6 H96E96C :E6>:K:?8 565F4E:3=6D :D J@FC 36DE @G6C2== E2I DEC2E68J] $@ :E’D 36DE E@ 4@?DF=E H:E9 2 E2I AC@76DD:@?2= 367@C6 4=2:>:?8 2?J 565F4E:@?D]k^Am

k5:G 4=2DDlQ?H\>@C6\7C@>\?6C5H2==6EQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQ|@C6 uC@> }6C5(2==6EQ 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H0>@C607C@>0?6C5H2==6EQmkAmkDEC@?8m|@C6 uC@> }6C5(2==6Ek^DEC@?8mk^AmkF=mk=:mk2 9C67lQ9EEADi^^HHH]?6C5H2==6E]4@>^2CE:4=6^:?DFC2?46^>65:42C6^5@6D\>65:42C6\4@G6C\4@G:5\E6DE:?8\2?5\G244:?6DnFE>042>A2:8?l4E0AC@5U2>AjFE>0D@FC46lDJ?5:42E:@?U2>AjFE>0>65:F>lCDDU2>AjFE>0E6C>l=66U2>AjFE>04@?E6?Elhgb`fbQ E:E=6lQs@6D |65:42C6 r@G6C r~'xs %6DE:?8 2?5 '244:?6DnQ E2C86ElQ0D6=7Q 4=2DDlQ?H\=:?<Q C6=lQ?@7@==@H ?@@A6?6CQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQ{:?<Q 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H0=:?<Q 52E2\?H\EC24<\4=:4<lQ`Q 52E2\?H\EC24<\:>AC6DD:@?lQ`Qms@6D |65:42C6 r@G6C r~'xs %6DE:?8 2?5 '244:?6Dnk^2mk^=:mk=:mk2 9C67lQ9EEADi^^HHH]?6C5H2==6E]4@>^2CE:4=6^:?DFC2?46^>65:42C6^9@H\>F49\5@6D\>65:42C6\A2CE\5\4@DEnFE>042>A2:8?l4E0AC@5U2>AjFE>0D@FC46lDJ?5:42E:@?U2>AjFE>0>65:F>lCDDU2>AjFE>0E6C>l=66U2>AjFE>04@?E6?Elhgb`fbQ E:E=6lQw@H |F49 s@6D |65:42C6 !2CE s r@DEnQ E2C86ElQ0D6=7Q 4=2DDlQ?H\=:?<Q C6=lQ?@7@==@H ?@@A6?6CQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQ{:?<Q 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H0=:?<Q 52E2\?H\EC24<\4=:4<lQ`Q 52E2\?H\EC24<\:>AC6DD:@?lQ`Qmw@H |F49 s@6D |65:42C6 !2CE s r@DEnk^2mk^=:mk=:mk2 9C67lQ9EEADi^^HHH]?6C5H2==6E]4@>^2CE:4=6^:?DFC2?46^>65:42C6^H92E\:D\>65:42C6\A2CE\2nFE>042>A2:8?l4E0AC@5U2>AjFE>0D@FC46lDJ?5:42E:@?U2>AjFE>0>65:F>lCDDU2>AjFE>0E6C>l=66U2>AjFE>04@?E6?Elhgb`fbQ E:E=6lQ(92E xD |65:42C6 !2CE pnQ E2C86ElQ0D6=7Q 4=2DDlQ?H\=:?<Q C6=lQ?@7@==@H ?@@A6?6CQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQ{:?<Q 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H0=:?<Q 52E2\?H\EC24<\4=:4<lQ`Q 52E2\?H\EC24<\:>AC6DD:@?lQ`Qm(92E xD |65:42C6 !2CE pnk^2mk^=:mk^F=mk^5:Gm

k5:G 4=2DDlQ?H\2FE9@C\3@I\HAQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQpFE9@C q@I \ (!Q 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H02FE9@C03@I0HAQmk5:G 4=2DDlQ?H\2FE9@C\3@I\HA\\:??6CQmk2D:56 :E6>AC@AlQ2FE9@CQ :E6>EJA6lQ9EEAi^^D496>2]@C8^!6CD@?Q 4=2DDlQ?H\2FE9@C\3@IQ 52E2\?H\4@>A@?6?E\EJA6\?2>6lQpFE9@C q@IQ 52E2\?H\4@>A@?6?E\EJA6\D=F8lQ?H02FE9@C03@IQmkAmy@9? #@DD96:> HC:E6D 7@C }6C5(2==6E] t>2:=i k2 9C67lQ>2:=E@i&$6IA2?D:@?o?6C5H2==6E]4@>Qm&$6IA2?D:@?o?6C5H2==6E]4@>k^2m]k^Amk^2D:56mk^5:Gmk^5:Gm

kA 4=2DDlQ?H\@C:8:?2==J\A@DE65\=:?<Qm%96 2CE:4=6 r2? x s65F4E |65:42C6 r@DED @? |J x?4@>6 %2In @C:8:?2==J 2AA62C65 @? }6C5(2==6E]k^Am