If I had a HSA distribution for 2018. I am no longer employed with the company. Can I claim dental work that I had done in 2018 towards this distribution?

[dmertz · Accepted solution]

The HSA belongs to you, not to the employer.  As long as the dental work was not otherwise reimbursed, the expense was incurred after you established the HSA (generally, the date on which a deposit was first made to the HSA), and the dental work would meet the requirements to be to includible on Schedule A line 1 (without regard to whether on not you itemize deductions), yes, the HSA distribution can be applied to the dental work.