COBRA Payments as medical expenses

[JC522]

I was unemployed for most of 2017. I maintained our family health coverage by paying through COBRA.  I would pay the monthly premium from our checking account then submit the amount to my Health Retirement Account and deposit the reimbursement back into the checking account every month.  It was the only way I could pay for my health care premiums while I was collecting unemployment and looking for a job.

Can I claim the monthly premium payments as a medical expense on my taxes for 2017? Even though the payments were reimbursed from my HRA?

[PaulaM]

No, because the expenses were already paid for with tax free monies.