What Critter-3 said applies to your federal tax return. New Jersey does not give you a tax deduction for HSA contributions, so for the medical expenses on your New Jersey tax return you can include expenses that you paid from your HSA. However, you can only include expenses that you actually paid during the year, either from your HSA or from other funds. On your 2022 tax return you can only include expenses that you paid in 2022. Any expenses that you pay in 2023 must be included on your 2023 tax return, regardless of when the expense was incurred or billed.
