dmertz
Level 15

Deductions & credits

26 U.S. Code § 223(d)(2)(C)(i) essentially says that a payment for a health plan during any period of continuation coverage required under any Federal law is a qualified medical expense payable with a distribution from an HSA. COBRA is such coverage.

 

Long-term care insurance is something different, defined in 26 U.S. Code § 7702B(b).