HSA Account

[Pacun]

For tax year 2014 you have a high deductible plan for you and your daughter. So you opened an HSA and deposit $6,000 before taxes. You and your daughter don't go to the doctor in 2014. In 2014 you claimed your daughter because as a non-custodial parent the court said that you can claim your daughter on even years and the custodial parent (mother) signed form 8332. In 2015 your daughters goes to the doctor and you have $3K expenses in copayments, prescribed medicines and lab fees. You don't go to the doctor in either year. Can you use the money on your HSA to pay those 3K?

How about if you (the father) are the custodial parent but you have signed form 8332 for 2015 so the mother can claim your daughter and you incurred the same $3K in medical expenses?

Edited May 19, 2015 by Pacun

[Cathy]

Pacun,

Your client would be able to use his HSA in either case for his child's qualified medical expenses whether or not the child was claimed as his dependent.  See Pub 969 and pay attention to the "TIP" under the explanation of Qualified Medical Expenses.