A hypothetical individual living in the USA held a high deductible healthcare plan (HDHP) in 2017, 2018, and in 2019.
She maxed out her HSA contributions in 2017 and 2018 but did not make any contributions in 2019. Neither did she have any needs to use HSA to cover her medical expenses in 2019 or previous years.
She kept a thorough record of all her medical expenses she paid out of pocket for all years she was enrolled in HDHP and amassed enough receipts to cover $3500 2019 HSA contribution limit.
She didn't need to tap into her HSA to cover her medical expenses and instead she decided to let the funds grow in the HSA for years
She devised the following plan to reduce her 2019 tax burden:
at the end of 2019 she will withdraw $3500 from HSA since she has valid medical expenses that she paid in the previous years without using HSA while on HDHP
a day the withdrawal hits her checking account she will deposit back the same amount of $3500 since she doesn't need extra funds to cover her past medical expenses.
Can she claim that she maxed out her HSA contribution for 2019 which will reduce her income tax burden for 2019?