@vegas_man , it almost never makes sense to do an HFD from a Roth IRA because, unless the HFD dips into your earnings that would be taxable if distributed to you, there is no reason to claim any part of the distribution as being an HFD. If the Roth IRA distribution is otherwise nontaxable due to being a distribution of contribution basis or contribution basis that is not subject to any additional tax, simply report the HSA contribution as an ordinary personal HSA contribution and report the Roth IRA distribution as an ordinary Roth IRA distribution.
