You can receive tax-free distributions from your HSA to pay or be reimbursed for qualified medical expenses you incur after you establish the HSA.
Go to this section in Credit Karma Tax: Form 1099-SA
Generally, qualified medical expenses are payments for goods or services that would meet the same eligibility as the medical and dental expenses deduction. Common examples of expenses include prescribed medication, dental treatment, and hospital fees. You may also include the qualified medical expenses that you paid for other individuals, including:
- Your spouse
- A qualifying dependent that you’ve claimed on your tax return
In most cases, insurance premiums aren’t considered a qualified medical expense unless they’re for:
- Long-term care insurance,
- Health care continuation coverage (such as COBRA),
- Health coverage while receiving unemployment benefits, or
- Medicare and other health coverage if you’re age 65 or older.
Note: Premiums paid from the tax-free distributions in your HSA can’t be used to claim the tax credit for health coverage.
Source: irs.gov
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