Can I claim the monthly HRA administrative fee as a medical deduction on my personal itemized tax return?

[schroeder-dale]

My retirement system has set up an HRA administered by a 3rd party.  The retirement system puts money into the HRA each month.  The 3rd party administrator charges a monthly fee.  Even though this is not an out-of-pocket expense for me, it does reduce the balance in the HRA that is available for me to use for medical reimbursements.

[dmertz · Accepted solution]

No.  It's not income to you in the first place, so you can't deduct it.  You are already not paying taxes on the amount that goes to administrative fees.