I have a HRA account. Do I have to pay taxes on it?

[mfields2]

Assuming that you did not make a typo, an HRA (Health Reimbursement Account) would not create taxable income to you, as long as the amounts withdrawn were paid for medical expenses.  Generally, these accounts are administered by an employer and require you to submit receipts or proof of payment to get reimbursed.  So if that is what you are referring to, there should be no tax to these transactions.

If you meant to type in HSA (Health Savings Account), there are a different set of rules.  As long as you are paying for health care expenditures for yourself or someone else on your medical plan, the withdrawals are tax-free.  If you withdrawal money for non-medical purposes (Such as to buy a boat), you will be taxed on the distribution and assessed a penalty of 20% of the amount used for non-medical purposes - one of the higher penalty amounts in the tax code.