I did not use my HSA account and rolled all funds into an IRA. I have reported the HSA on my taxes, but do I also need to report that I rolled the funds into an IRA?

[dmertz]

You are not permitted to roll funds from an HSA into an IRA.  Any such movement of funds would be a distribution from the HSA and an independent new, regular contribution to an IRA.  The use of the funds to make an IRA contribution has no bearing on the tax treatment of the distribution from the HSA.

[DavidS127]

There is not a provision to execute a tax-free rollover from an HSA to an IRA (but there is from an IRA to an HSA).

Unless you are disabled or have reached age 65, there is an additional 20% tax on the HSA distribution not used for qualified medical expenses. 

If that HSA distribution was contributed to an IRA, you'll need to enter the IRA contribution separately.