@ss-mendo-munny wrote:
What about COBRA through a current employer?
The question doesn't make sense. COBRA is the continuation of health insurance benefits after a qualifying event, usually after you quit or are terminated.
If you are currently employed, and participating in a group health insurance plan from your current employer, then your share of your premiums are probably deducted from your paycheck pre-tax and you can't take any further tax benefit or deduction. Even if they are not deducted pre-tax, you can't pay the premiums for insurance with your currently employer from an HSA.
If you left employment with employer A, they are required to offer you to continue your insurance coverage for up to 18 months, although they can require you to pay the full premium instead of only the employee share. This is COBRA coverage and you can pay the premiums from an HSA. If you do so, you can't list them as a tax deduction on your return.
If you left employment with employer A and started work for employer B, and you haven't joined B's health insurance yet and are still paying premiums to employer A, that's still COBRA coverage eligible for reimbursement from your HSA. If B is providing your insurance now, that's not COBRA coverage.
