Can I claim HSA distributions as medical care expenses for the OH medical care expense deduction?

[treese]

They were legitimately used for copays and such, but I assume because they were tax-free contributions initially, that I can't claim them as "out of pocket" expenses now?

[BMcCalpin · Accepted solution]

You are correct that HSA distributions cannot be also included as a medical expense deduction on Schedule A (1040) or on the Ohio state return. Since your HSA contributions are deductible on your Ohio return, you cannot "double-dip" by deducting them again.