NJ007, you haven't provided sufficient information to determine if your original 1/2018 establishment date carries over to the new HSA that you first funded in 12/2019. That period spans more than 18 months and you have not said when your earlier HSA account balance reached zero. As long as you had an HSA balance greater than $0 after 6/2018, you would have had a $0 balance for less than 18 months and your 1/2018 establishment date would carry over to your new HSA account. With an establishment date of 1/2018, any otherwise unreimbursed qualified medical expenses that you did not claim on Schedule A that you incurred after the establishment of the HSA in 1/2018 could be paid from your new HSA, not just the ones incurred after the closing of your original HSA.
