Deductions & credits

@rjs 

Of course, but it’s irrelevant. Distributions are never taxable as long as they are used for qualified medical expenses. No matter when the taxpayer gets the 1099-SA, they will enter it in TurboTax and then check the box that says “yes, I used all the reimbursement for qualified medical expenses.“. There is no requirement that a medical expense incurred in 2021 be reimbursed in any particular year, only that the expense must have been incurred after the HSA was opened to be reimbursable.