I am self-employed and have an HRA as a retiree benefit from my former employer. Can I deduct premiums for LTC, dental, and the non-reimbursed portion of healthcare?

[Opus 17]

You can't deduct any expense paid with HRA funds since those funds are non-taxable, and you can't subtract an item from your taxable income if the income was not taxable in the first place.  You can deduct any medical expenses paid out of pocket not from an HRA (or HSA or MSA). 

[schmatzaway]

Thanks for the response!