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?

[MinhT1]

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.

[maryam-mourad]

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? 

[MinhT1]

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.