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My wife and I are subject to IRMAA adjustments in addition to the regular Medicare premiums. Are these adjustments deductible?
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The entire premium is deductible, including the part of the premium that represents the IRMAA adjustment. IRMAA simply means that you pay a higher premium. It is not a payment separate from the Medicare premium. (In the case of the Part D premium, the IRMAA adjustment simply means that your Part D premium is more than $0.)
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