Can I be reimbursed from HSA for eligible medical expenses incurred after HSA established but before funded?

[daveof203]

Opened an HSA in December 2019.  Incurred and paid $1,000 in eligible medical expenses in Jan and Feb 2020.  Funded the HSA in March 2020 with $3,000.  Looking to now distribute $1,000, but want to be sure there will not be any taxes or penalty on the $1,000 distribution when filing 2020 federal taxes next year.

[MinhT1]

Distributions from a HSA are compared with medical expenses for the whole year in 2020. In your case, there will not be any tax or penalty on the distribution in 2020.

[daveof203]

Thank you for your response.  So, even though the HSA was FUNDED after these medical expenses were incurred, it would not matter?

[JohnB5677]

An HSA's establishment date is key. While you can wait years to reimburse a medical expense, the expense must have incurred after the HSA's establishment date. That means you cannot use the plan for expenses prior to the establishment date.