Medicare late enrollment penalties

[Caroline1]

Do Medicare late enrollment penalties count as expenses paid for medical care under Code Section 213(d), or does only the standard premium fall into the definition of medical care?

[Flyboyjohn]

I would take the position it's not a non-deductible penalty in the sense of a punishment for doing something wrong.

I would view it as a deductible higher premium that takes into account the fact that the insured did not pay into the risk pool when they were younger/healthier.