Generally, you cannot treat insurance premiums as HSA-qualified medical expenses unless the premiums are for:
- Long-term care insurance. (subject to IRS mandated limits based on age and adjusted annually, see IRS Publication 502: Long-Term Care).
- Health care continuation coverage (such as coverage under COBRA – see IRS Publication 502: COBRA Premium Assistance).
- Health care coverage while receiving unemployment compensation under federal or state law.
- Medicare and other health care coverage if you were 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap).
Note also that items (2) and (3) can be for your spouse or a dependent meeting the requirement for that type of coverage. For item (4), if you, the account beneficiary, are not 65 or older, Medicare premiums for coverage of your spouse or a dependent (who is 65 or older) generally are not qualified medical expenses.
https://www.hsaresources.com/faq/#distributions-08
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
