HSA Expenses - Can they carry forward to future years?

[MD-Benefits Guy]

HSA is established in Nov of 2011. Employee is single and has $15,000 in HSA eligible medical expenses in 2011.

Can the employee use receipts from 2011 to substantiate HSA withdrawals for 2012 and 2013?

Thanks.

[MARYMM]

HSA is established in Nov of 2011. Employee is single and has $15,000 in HSA eligible medical expenses in 2011.

Can the employee use receipts from 2011 to substantiate HSA withdrawals for 2012 and 2013?

Thanks.

Yes but he can't get reimbursements for anything incurred prior to November 2011 - only expnses incurred since the HSA was established.

From IRS Pub. 969:

"For HSA purposes, expenses incurred before you establish your HSA are not qualified medical expenses. State law determines when an HSA is established. An HSA that is funded by amounts rolled over from an Archer MSA or another HSA is established on the date the prior account was established. "