Can we take the New Mexico Medical Deduction for tax year 2019 and then reimburse ourselves from an HSA years in the future when we no longer live in New Mexico?

[LG468]

Can we take a New Mexico Medical deduction for tax year 2019, and at some future year (say 2040), when we no longer live in New Mexico reimburse ourselves from the expenses incurred in 2019 that we got a state deduction from? We are not eligible for a federal deduction in 2019. We maintain meticulous records of medical expenses so that we can reimburse ourselves years in the future.

[JosephF8]

Under current tax law, I can't speak for 2040, the HSA withdrawal will be taxable on the federal return if not spent on current year medical expenses.

HSA Withdrawals