dmertz
Level 15

Deductions & credits

As with an IRA, just be aware that you can only roll over one HSA distribution in a 12-month period.  By rolling over this distribution, you won't be able to make a distribution from the new HSA and roll it over until a full 12 months has elapsed since the date of the distribution that you are now rolling over.  Opening an HSA with a custodian to accept a rollover is essentially the same as would be done with an IRA to receive a roll over of retirement-account distribution.