Medicare Premium Deductibility

Medicare Part
Deductible?
Part A is the basic (and mandatory) health insurance for all retirees. The cost is paid with the Medicare payroll withholding tax (shown on W-2s).
No
Part B is voluntary supplemental medical insurance. The annual premium for most people in 2016 was $1258.80.
Yes
Part C is Medicare Advantage - another voluntary supplemental medical insurance, but offered by private insurance companies. The annual premium is set by the insurance company which provides the coverage.
Yes
Part D is a voluntary prescription drug insurance program for persons with Medicare A and/or B.
Yes