Health Reimbursement Arrangements (HRAs), are employer-sponsored plans that reimburse you for health care costs. Your employer is the only one who can contribute to your HRA. There is nothing to report on your tax return for an HRA.
Per IRS Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans, page 18:
A Health Reimbursement Arrangement (HRA) must be funded solely by an employer. The contribution can’t be paid through a voluntary salary reduction agreement on the part of an employee. Employees are reimbursed tax free for qualified medical expenses up to a maximum dollar amount for a coverage period. An HRA may be offered with other health plans, including FSAs.
Note. Unlike HSAs or Archer MSAs, which must be reported on Form 1040, 1040-SR, or 1040-NR, there are no reporting requirements for HRAs on your income tax return.
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