Yes, the HSA distributions from your previous HSA should be reported. HSA distributions are taxable by year, not by employer. So, you should report any distributions you took in 2024, and indicate whether or not you spent the money on medical expenses. If you did, the distributions aren't taxable.
You will find the amount that you took as a distribution on Form 1099-SA sent to you from your HSA. You may have more than one 1099-SA if you took a distribution from your new job as well. You can enter them both.
