Can I deduct medical costs paid by my HSA or MSA?
Do not include as medical expenses amounts paid from your Health Savings Account (HSA), Archer Medical Savings Account (MSA), Flexible Spending Account (FSA), or expenses reimbursed by other insurance.
If you receive and enter Form 1099-SA in TurboTax, be sure to also offset this reimbursed medical expense by entering those medical expenses as a deduction.
You can claim out of pocket medical expenses that were not covered by or paid with money from these plans. Also, do not deduct amounts that are treated as employer contributions.