Have a Tax Question? Ask a Tax Expert
The following is directly quoted from IRS Publication 969:
You cannot deduct qualified medical expenses as an itemized deduction on Schedule A (Form 1040) that are equal to the tax-free distribution from your HSA.
The reason these expenses are not deductible is because the contributions made to the HSA were already excluded from your gross taxable income, so in effect the deduction has already been claimed.
If this was helpful please press the Accept button. It is the only way we receive any credit for helping with these questions.