Can social security tax and Medicare tax be deducted on Schedule A, as medical insurance or anywhere else?
Social Security taxes and Medicare taxes imposed on employees are not deductible as medical insurance or pursuant to any other provision. Medicare A expense is not generally deductible. However, If you itemize your deductions on Form 1040, Schedule A (PDF), Itemized Deductions, you may be able to deduct the monthly premiums paid from your social security check as medical expense.
If you have voluntarily enrolled in Medicare A because you were not otherwise covered, you can deduct your Medicare A premiums. If you are enrolled in Medicare B supplemental medical insurance, the premiums you pay can be deducted as a medical expense. All allowable medical expenses must be reduced by 7.5% of adjusted gross income. For more information, refer to Publication 502 (PDF), Medical Expenses; and Tax Topic 502, Medical and Dental Expenses.
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