Generally, using funds in a Health Savings Account (HSA) to pay for health and dental insurance is not a qualified medical expense. Therefore, if you did use the HSA for that purpose, you would be subject to income tax and an additional 20% tax on that amount of the distribution from the HSA because it is not a qualified use of the funds.
See the following information from IRS Publication 969 to learn more:
HSA to pay insurance premiums
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