The IRS does not track the HRA because it is fully funded by the employer and not included in income by you.. Your HSA is reported to the IRS on form 1099-SA. The HSA account belongs to you, not to your former employer. As long as the HSA custodian permits you to deposit contributions into the account (I can't imagine that they would not allow you to do so), yes, you can use the existing HSA account to receive your HSA contributions.
An HRA must receive contributions from the employer only. Employees may not contribute. Contributions aren't includible in income. Reimbursements from an HRA that are used to pay qualified medical expenses aren't taxed.
Use this link for more information: Health Savings Retirement Account and Other Tax Favored Health Plans
You can have both HRA and a HSA at the same time. Healthcare spending accounts, such as Health Reimbursement Arrangements (HRAs) and Health Savings Accounts (HSAs), help individuals and families pay for medical expenses. The answer is yes, you can have an HRA and HSA at the same time, under specific circumstances.
How do HRA and HSA work together?
The HRA reimburses all deductible expenses above $1,500. You're eligible to fund an HSA since your HRA is now an HSA-qualified medical plan as well. You can use HSA funds to reimburse the first $1,500 of deductible expenses tax-free before the HRA begins to reimburse your claims.
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