Not Social Security benefits, but Medicare. Clients each had deducted from SS about $4,700 for Medicare premiums during 2012. About 1,600 of that for each spouse was for 2011 Medicare premiums. Anything I need to do about that on their 2012 return? Just enter as on the SSA-1099 ? (Part of that whole fluctuating premiums as income goes up and down thing plus SSA miscalculating for 2011, so had them underpaying for Medicare in 2011 and catching up in 2012 on 2011 premiums.)