First, do you have an
HRA or an HSA? Both are related to health coverage but are quite different.
Second, note that the IRS does not require you to report
events relating to an HRA.
"Note.
Unlike HSAs or Archer MSAs which must be reported on Form 1040 or Form
1040NR, there are no reporting requirements for HRAs on your income tax
return." IRS
Publication 969.
Third, any medical expenses that you actually paid
for out-of-pocket for which you were not reimbursed by any coverage, can
be deducted under Medical Expenses on Schedule A.
