Premiums are not usually considered to be qualified medical expenses for your HSA.
There are a few exceptions:
- Long-term care insurance – check out IRS publication 502.
- Health care continuation (e.g., COBRA premiums).
- Coverage when receiving federal or state unemployment benefits.
- Medicare premiums (Part A and Part B) and other healthcare coverage if you are 65 or older (other than premiums for a Medicare supplemental policy, such as Medigap).
#2 and #3 can be applied to a spouse and/or dependents.