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Visitor I

Can I deduct health insurance premiums if I'm reimbursed for them by my HRA?

I pay healthcare insurance premiums with after tax dollars.  My former employer (I'm retired) funds an HRA that I can use to be reimbursed for any qualified medical expenses, including healthcare insurance premiums.  Are my healthcare insurance premiums deductible?    

3 Comments
TurboTax Specialist

Can I deduct health insurance premiums if I'm reimbursed for them by my HRA?

Since funds in the health retirement arrangement (HRA) were pre-tax, you cannot deduct them as a medical expense on your tax return as this would be double-dipping.  

Visitor I

Can I deduct health insurance premiums if I'm reimbursed for them by my HRA?

Thanks.  I found what appears to be the answer I was looking for in IRS Publication 502, page 17.  Since the HRA is funded solely by my former employer, I can't deduct premiums for which I'm reimbursed by the HRA.

TurboTax Specialist

Can I deduct health insurance premiums if I'm reimbursed for them by my HRA?

You are correct that having reimbursed yourself for the insurance premiums from your pre-tax HRA, you cannot also deduct these expenses on Schedule A.

 

"HRAs are funded solely through employer contributions and may not be funded through employee salary deferrals under a cafeteria plan. These contributions aren’t included in the employee's income. You don’t pay federal income taxes or employment taxes on amounts your employer contributes to the HRA." Page 17 of IRS Pub 969".