By the way, this is something that anyone else reading this should probably not do without extensive consideration and professional advice. If you do a funding distribution from a traditional pre-tax IRA into an HSA, you are turning money that would be taxable when withdrawn, into money that is not taxable if withdrawn for medical expenses. After you turn 65, you can withdraw funds from the HSA not for medical expenses, and you pay regular income tax but no penalties. So you are moving money that would definitely be taxed (the pre-tax IRA) into an account that could be taxed (but won't be if you use it for medical expenses.)
When you do this with a Roth IRA, you move money that won't be taxed on withdrawal (as long as you are over age 59-1/2) into an account that could be taxed (if you withdraw it for non-medical reasons). And remember, that with a Roth IRA, you can withdraw contributions tax-free at any time for any reason, including medical expenses. You only pay tax if you withdraw earnings or recent conversions.
The only time it would be reasonable to do an HFD from a Roth IRA is if you
a. have large urgent medical bills
b. are under age 59-1/2
d. have already withdrawn all the contributions from your Roth IRA (non-taxable)
d. have no other funds that you could deposit into the HSA to get a tax deduction and then withdraw to pay the bills.
In that case, doing an HFD using the earnings of the Roth IRA into the HSA, and then withdrawing from the HSA to pay the medical expenses, will avoid the income tax and penalty on the Roth IRA earnings withdrawal. But most of the time, doing an HFD from a Roth IRA does not make financial sense.
