No, you cannot deduct medical insurance premiums if you got reimbursed from your Voluntary Employees Beneficiary Association (VEBA) account. Contributions to your account are made pre-tax, the earnings are tax-free and reimbursements are tax-free.
Your employer contributes money to your VEBA Health Savings Plan and you don’t have to pay taxes on the contributions. Then, that
non-taxable money is paid back to you as reimbursement for eligible out-of-pocket health care expenses that you incurred for yourself
and, if any, your spouse or your dependents.
To enter medical expenses, not reimbursed by your VEBA account, click on Where do I enter my medical expenses?