COBRA - pay with retirement money pre-tax?

[TaxNoviceLearner]

Hello,

Is there a way for me to pay for my COBRA premiums with pre-tax retirement money?  Without taking as current year income, without triggering the 10% early withdrawal penalty, and not taking a 401(k) hardship withdrawal?

I paid for my premiums at my prior employer using pre-tax money and wanted to know if there was a way to do so now that I'm unemployed (without putting on Schedule A, Medical Expenses, under 7.5%/10% AGI, as I will probably not itemize in 2020).

Situation:

* <59.5 years old.

* Unemployed and have already received 12+ weeks of unemployment benefits.

* I have some 401(k) accounts.  I don't have a Traditional IRA, but could roll 401(k) money into one, if needed.

* I have an old HSA with a zero balance.  I am not eligible to contribute to it for 2019 and 2020.

* Paid first self-paid COBRA payment in Dec19.  Prior COBRA payments were covered as a part of severance.  I'm still paying for COBRA out of pocket in tax year 2020.

* I don't want to take a hardship withdrawal from a 401(k) and I don't know if my situation would qualify for it.

Thanks in advance for your kind help.

[BillM223 · Accepted solution]

Please see my answer to this same question at this link.