Do HSA distributions qualify as reimbursements from a medical care spending account (filling out Michigan state tax return)?

[Gammy_Guido]

If I understand your question correctly, if you had medical expenses that were paid by your HSA account, you cannot deduct those expenses. The way I understand it, you can only deduct medical expenses that you paid out-of-pocket that were not paid back to you by your employer or HSA or others. Hope that helps!