If somone made a $2,000 contribution to an HSA can the entire amount be included as medical expense deduction?

Answer 1

A contribution to an HSA is never a medical expense deduction.

An HSA contribution would be an adjustment to income, to the extent your contribution comes out of your after-tax money. It is entered on Line 25 of the 2006 Form 1040.

Attach Form 8889 to your return to document that you are qualified to make the contribution, whether the contribution was made directly by you, or through your employer or other third party.

Answer 2

No - if it comes out pre-tax it isn't a deduction.