Does Turbo Tax deduct IRMAA during the calculations?

There is not an IRMAA deduction on a tax return.

IRMAA is determined by income from your income tax returns two years prior. This means that for your 2023 Medicare premiums, your 2021 income tax return was used. This amount is recalculated annually. The IRMAA surcharge is added to your 2023 premiums if your 2021 income was over $97,000 (or $194,000 if you’re married). You will receive notice from the Social Security Administration to inform you if you are being assessed IRMAA.

If you itemize deductions it might be added to your medical deductions.  You enter it from your SSA-1099.