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HRA and S corp

Hi, Linda,

In one of post you replied regard HRA and S corp, you said,

If you have the HRA plan and If you reported in the wages of your W-2 and If you identified those in box 14 of your W-2, then you can include the total amount reimbursed.


Do you have any citing of IRS notice/publications on your conclusion? It's pretty clear on the 1040instruction that only insurance premium is deducted on line 29 of 1040. How does HRA make any difference here? I was told even with HRA you can only deduct insurance premium only here in line 29 but can deduct out-of-pocket medical expense on schedule A.

Which is correct?