Deductions & credits

Generally no.  Health Care Reimbursement Accounts (HCRA) are usually deducted from your pay before taxes (pre-tax).  If this is true for your HCRA then you have already received a reduction in your income for the amounts contributed to the plan.  If your contributions were not deducted pre-tax then you can take a deduction for the health care expenses paid with these funds.  The best way to make sure whether or not your deduction was pre-tax is to speak with your employer.  They will be able to give you more exact details on your HCRA plan.