Can I deduct COBRA premium as medical expense? For years I've had an HSA and never withdrew for out of pocket expenses.I am retired and withdraw for each monthly payment.

[slwms]

I could pay premiums from other income but HSA was available since I never withdrew and paid all medical expenses out of pocket.

[PaulaM]

If you pay for the COBRA premiums with HSA funds, then you cannot deduct as a medical expense. The HSA funds are already pre-taxed so the tax benefit is received up front.

If you pay for the COBRA premiums out of pocket and not with HSA monies, then you could deduct them. The total of your medical expenses would need to exceed 7.5% of your adjusted gross income to receive a tax benefit from the deduction.

https://ttlc.intuit.com/questions/2895072-can-i-deduct-medical-costs-paid-through-my-hsa-or-msa