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New Member
posted Aug 17, 2021 4:10:44 PM

Can I use my HSA to pay for my spouses medical expenses if the services were provided before we were married but the payment is made while we were married?

My interpretation of IRS publication 502 says yes since I will be paying for the expense when we are married... "You can include medical expenses you paid for your spouse. To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses."

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3 Replies
Level 15
Aug 17, 2021 4:35:41 PM

While you can deduct those expenses as a medical deduction if you itemize, you can’t use HSA distributions for medical expenses incurred before marriage. 

In Publication 969, the IRS clarifies that you can withdraw tax-free money from your HSA to pay for qualified medical expenses for:

  • Yourself
  • Your spouse (regardless of whether you file taxes jointly or separately)
  • Any dependents you claim on your tax return (your children, or a qualifying relative dependent) and any children who are claimed on your ex-spouse's tax return 
  • Anyone you could have claimed as a dependent, but weren't able to because he or she
  • filed a joint tax return (for example, your married teenage kid who files a joint return with his or her spouse)
  • earned more than $4,300 (in 2020), or you (or your spouse, if you file jointly) could be claimed as a dependent on someone else's tax return.

 

New Member
Aug 17, 2021 5:02:35 PM

Publication 969 states; "You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA."

 

My HSA was established before the medical expenses were incurred. Just not before marriage.

 

Qualified medical expenses are those expenses that would generally qualify for the medical and dental expenses deduction. These are explained in Pub. 502, Medical and Dental Expenses.

 

Is there somewhere in publication 969 that would clarify this more?

Level 15
Aug 17, 2021 6:23:27 PM

Note from Pub 969:

 

In Publication 969, the IRS clarifies that you can withdraw tax-free money from your HSA to pay for qualified medical expenses for:

  • Yourself
  • Your spouse (regardless of whether
  • you file taxes jointly or separately)

 

When the expenses were incurred they were not incurred by you or your spouse.