If I switched banks for my HSA in 2024 but still having remaining funds in the old with no new contributions; do I need to report gross distribution for the old one?

Trustee-to-trustee transfers from one HSA to another HSA are not reported.

However, if you use the funds remaining in the old account, you will receive a form 1099-SA for the distribution, and would need to enter it on your tax return.

Please read the IRS instructions for form 1099-SA for more information.

Thanks for your swift reply. So I used the funds from the old one and the new one is the current primary with the contributions add into it. So when I need to report do I report gross distribution for both even if the old one doesn’t have my remaining funds today? 

If in 2024 you used the funds in your old HSA, you should have received a form 1099-SA, and you should enter it on your tax return, even if you have exhausted the funds in 2024.