I have held a Health Savings Account for years and have made several health-related payments that were later reimbursed from my HSA. I am aware that distributions for expenses incurred after the HSA was established are not subject to taxation and that state law determines when an HSA is established (i.e. upon opening of the account or when funds are first deposited into the account).
I live in South Dakota, though I don't know if it would be my state of residence that is the relevant factor or if the state of the HSA custodian is considered in determining the HSA establishment date. If the latter is true, I'd note that my HSA was transferred from one bank to another last year. I, therefore, do not know whether to consult my current HSA custodian's trust agreement or my former HSA custodian's trust agreement (if I can locate it) to determine the date of establishment!
