These are not qualified medical expenses. However, maintenance fees deducted by the custodian directly from the HSA balance are not taxable. The essentially represent an investment loss within the HSA, not a distribution from the HSA. An account closing fee taken directly from the HSA is probably similarly nontaxable, but you'll need to check with the custodian to be sure. If the account closing fee is reported on Form 1099-SA as a distribution, you'll have to either have to use it to reimburse yourself for a qualified medical expense previously paid out of pocket or you'll have to treat it as a taxable HSA distribution. A taxable HSA distribution is subject to a 20% penalty unless you are age 65 or older at the time of the distribution. (I keep records of a few small unreimbursed medical expenses just to have something to which to apply an unexpected HSA distribution to make such a distribution nontaxable. You can reimburse yourself for any qualified medical expense incurred after the establishment of your HSA.)