I have a HSA account but I had lost my card during the year. During that time I paid out of pocket for my medical expenses. Are those deductible?

[MinhT1]

Yes, the medical expenses you paid out-of-pocket are deductible as Medical Expenses in Schedule A - Itemized Deductions

For tax year 2020, Medical Expenses are subject to the 7.5% rule and you can only claim the excess over 7.5% of your Adjusted Gross Income.

Please note that Itemized Deductions will only "help" when they exceed your standard deduction.

For 2020, standard deductions are:

For a taxpayer under 65, not claimed as a dependent

• $12,400 for Single
• $24,800 for Married Filing Jointly, or Qualifying Widow(er) with dependent child
• $18,650 for Head of Household
• $12,400 for Married Filing Separately
• If you are over 65 or blind, add $1,300 for each instance if married or add $1,650 each instance if single or head of household

You can enter Medical expenses by following these steps:

1. In TurboTax, open your tax return
2. Click on Federal in the left-hand column, then on Deductions & Credits on top of the screen
3. Scroll down to All Tax breaks, locate the section Medical and click on Show more
4. Click Start next to Medical Expenses.

[Opus 17]

You won't actually benefit from listing medical expenses unless they are more than 7.5% of your income.  That's a high bar that most people don't meet.

However, you can still reimburse yourself for those medical expenses by making a withdrawal from your HSA account (getting a check or transfer into your checking account).  The debit card is not the only way to spend money.  You can reimburse yourself for any past medical expenses that you paid out of pocket, as long as the medical expense was incurred after the date you opened the HSA.