HSA accounts - can I contribute to mine?

[MPUYOT]

I am retired now.  When working, my employer had HSA accounts for us, which I used.  I still have that account, though the balance is essentially gone now.   My question is whether I can take money from my deferred retirement IRA, put it in that HSA, and avoid paying taxes on the money I put in it?  I would use that HSA for only qualified medical expenses, or course?  Is this possible?

[Critter-3]

Since you must have earned income to make an HSA contribution  or an IRA rollover contribution these options are not available to you. 

[MPUYOT]

Thanks Critter-3.  Doesn't the IRS look at my withdrawals from my tax deferred IRA as "income"?  

[Critter-3]

Yes distributions are income and are reported on a 1099-R.

[MPUYOT]

So, if they are considered income, can I put some of those distributions into my HSA account and avoid paying taxes on those distributions?

[Critter-3]

NO.... they are not EARNED income for the HSA contributions.