A non-reimbursed chiropractic expense would be a qualified medical expense. As long as you have receipts and other documentation to show the medical expenses and can substantiate that you did not receive reimbursement for those expenses, I don't see any problem applying the money to a different medical expense that you incurred after the establishment of the HSA. I'm not sure that I would try to applied a distribution to a future medical expense. The law requires that the distribution be used *exclusively* for qualified medical expenses, but is relatively silent on the relative timing of incurring the expense and receiving the distribution. Should the IRS ever question that a distribution was used for a qualified medical expense, it would be easier to establish that a distribution was used exclusively for a qualified medical expense if the distribution was made after the expense was incurred.
