"Any excess over the 2025 limit would be a non-qualified distribution."
That's with respect to a 2025 qualified medical expense and is the amount that you already had distributed from the the HSA in 2025. For 2021, 2022, 2023 and 2024, long-term care expenses that the you can reimburse yourself for with distributions from the HSA, provided that they were incurred after the establishment of the HSA and not already claimed on Schedule A for those years, are limited to $4,520, $4,510, $4,770 and $4,710, respectively.
If you reimburse yourself with a distribution from the HSA for the permissible amounts for 2021 through 2024 in addition to the distribution for 2025 and you itemize medical deductions on Schedule A, be sure to enter the entire amount of these 2025 HSA distributions as insurance expenses when completing the medical-expense section of TurboTax. TurboTax automatically subtracts from the amount that it puts on Schedule A line 1 the amount of the HSA distributions that you claim as applied to qualified medical expenses.
