Deductions & credits

any medical expenses paid or reimbursed with your HSA (or FSA or even MSA)  do not qualify as medical expenses for purposes of schedule A.  generally for any expense double dipping is not allowed.  so if you pay $4,500 of medical expenses with your HSA out of $10,000, only $5,500 can be reported on Schedule A. Then that amount would be reduced by 7.5 % of AGI to arrive at your deductible amount. your deduction would now be $1,000 based on what you provided