Generally, no, but there are 4 exceptions: The accountholder can pay health insurance premiums from the HSA if the accountholder is: 1. receiving federal or state unemployment benefits 2. has health insurance that is continuing coverage under COBRA 3. paying for coverage for a IRS-qualified long-term care plan (See IRS Publication 502) and, 4. paying for Medicare premiums once the accountholder is age 65 or older.
Source: "Publication 969 (2018), Health Savings Accounts and Other Tax-Favored Health Plans.”
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