You can’t deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040 or 1040-SR) that are equal to the tax-free distribution from your HSA. https://www.irs.gov/publications/p969
Insurance premiums.
You can’t treat insurance premiums as qualified medical expenses unless the premiums are for any of the following.
Long-term care insurance.
Health care continuation coverage (such as coverage under COBRA).
Health care coverage while receiving unemployment compensation under federal or state law.
Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap).
