Medicare Premiums - How to Deduct 415-25-05-05-10

(Revised 10/1/07 ML #3094)

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The amount of the Medicare Part B premiums can be deducted from gross income, unless the individual has their premiums paid through the Medicare Savings Programs (QMB) (SLMB) & (QI1).

 

The actual out-of-pocket premiums for Medicare Part D may be deducted if the individual is responsible for paying them.

 

The Bendex screen makes information available regarding the income that a person receives from Social Security and also tells you if the state of ND pays the Medicare premium (See Premium Payer if ND is there the premium is paid by ND Medical Assistance).

 

If the ND is there a deduction cannot be made for the Medicare premium and the gross amount must be used to determine Social Security income.  If the ND is not there then the premium amount can be deducted from the gross Social Security check.

 

If using TPQY look directly under “BUYIN” data under Part “B” and there is information for “Start Date” then the state is paying the premium for Medicare and it cannot be deducted.

 

Bendex Inquiry Screen