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Are you considered to 'have' a Retirement HRA after the funds are exhausted?

At time of my early retirement, i had both an HSA and a Retirement HRA.  According to pub. 969:

  • Retirement HRA. This arrangement pays or reimburses only those medical expenses incurred after retirement. After retirement you are no longer eligible to make contributions to an HSA.

i have now exhausted the funds in the HRA, so am i still considered to 'have' a Retirement HRA, or may I now resume contributions to my HSA?

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1 Reply
Vanessa A
Expert Alumni

Are you considered to 'have' a Retirement HRA after the funds are exhausted?

Depends, if your funds are simply exhausted for the year and will become available again January 1, then you still have an HRA.

 

If your funds were exhausted in 2019, then you still had one for 2019.

 

If your funds were exhausted in 2018, then you would not have had an HRA in 2019 so this would not apply. 

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