I used my HSA to pay out-of-pocket for a qualified medical expense in late 2019. It turned out the expense was a covered benefit and my health insurer has sent me a refund check. I have two questions:
1. Can I offset the refund ($118.99) against $600 I paid in 2018 via direct debit from my bank account to cover my son's orthodontic charges? (I did not get the $600 reimbursed by my HSA; nor did I itemize deductions in 2018 in order to claim them back.)
2. Or, can I offset the refund against a 2020 qualified medical expense by using my debit card to pay that expense?
Thank you for any advice!
