What matters is this: you can only use an HSA to pay for expenses that were incurred after the HSA was opened. If you had the HSA when the procedures took place, then it doesn't matter if the procedures took place in a different year from the withdrawals. However, if you only opened the HSA after the expenses occurred, then they are not qualified expenses, and you should not check the box that says so. You would owe tax plus a penalty on the non-qualified withdrawals.
