Can I take a tax free HSA distribution this year for expenses which were incurred in the past by my children who are no longer my dependents?

[crash345u]

My HSA was established in 2013. I kept receipts for expenses my kids had when they were my dependents in years past (after the HSA was established). They are no longer my dependents. Can I still take a qualifed HSA distribution for their past expenses?

Also, I no longer have a High Deductible Health Plan, which ended in 2021, so I know I can't contribute any more but assume this does not impact my ability to take a qualified distribution.

[MinhT1 · Accepted solution]

Yes, you can be reimbursed your dependents' medical expenses as long as these expenses are incurred after the HSA was established and while they were your dependents.

Not having a HDHP will prevent from contributing to your HSA but you can still use the funds to pay for eligible medical expenses.