Can I use money provided by IBM to pay retirement medical insurance?

[DoninGA · Accepted solution]

Funds received from an HRA (Health Reimbursement Arrangement) is not reported as income on a tax return.  The HRA reimburses you for medical expenses that you paid with out of pocket funds and health insurance premiums.  The medical expenses that are reimbursed cannot be claimed as a medical itemized deduction on Schedule A.