[Edited 1/19/2016] If your employer included the reimbursement in box 1, then the amount is taxable. If you itemize, you may deduct the cost of your health insurance if you are filing Schedule A and your total health costs, including insurance, exceed 10% of your Adjusted Gross Income.
For more information, see below.
https://ttlc.intuit.com/replies/3300166
