I cannot claim my children on my taxes, but have joint custody with my ex-wife. Am I allowed to use my HSA to pay my children's medical expenses and be reimbursed?

[jason.carpenter]

My ex-wife remarried, claims our children on taxes, but I have joint custody with her. I could claim them if she didn't, so can I still pay for their medical expenses using my HSA until they are adults or was that only for 6mos after the divorce?

[Vanessa A]

Yes.  You can still use your HSA to cover their medical expenses.

According to Pub 969 Qualified medical expenses are those incurred by the
following persons.
1. You and your spouse.
2. All dependents you claim on your tax return.
3. Any person you could have claimed as a dependent
on your return except that:
a. The person filed a joint return;
b. The person had gross income of $5,050 or more;
or
c. You, or your spouse if filing jointly, could be
claimed as a dependent on someone else’s 2024
return.
For this purpose, a child of parents that are divorced, separated, or living apart for the last 6
months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child’s exemption