Premiums are not usually considered to be qualified medical expenses. There are a few exceptions: 1. long-term care insurance – check out IRS publication 502. 2. health care continuation (e.g., COBRA premiums). 3. coverage when receiving federal or state unemployment benefits. 4. 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.
Source: "Publication 969 (2018), Health Savings Accounts and Other Tax-Favored Health Plans.”