Deductions & credits

Hi and thanks for helping me.  To be more specific, I am asking if the medical premium I am paying for my health insurance in my situation is considered an eligible expense for pulling money out of my HSA.  I understand that premiums paid to an employer are pretax so I could not in that case.  But in this case, I am paying the 100% of the premium out of pocket.  

 

The IRS publications are confusing at best and mention something about only while collecting unemployment - which I am not in this instance.