Can I reimburse medical expenses using funds added to HSA in a later year?

Question

I have a question about whether I can use HSA to reimburse the following kind of qualified medical expense -

1. Year 1 - I add $3000 to my HSA account
2. Year 1 - My qualified medical expense is $4000
3. Year 2 - I add $3000 to my HSA account

Can I reimburse the medical expense incurred during Year 1, using the funds I add to the HSA in Year 2?

Answer 1

Yes. From the IRS:

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.

So the key date is when you established the HSA. When it was funded is irrelevant.

Answer 2

There's no deadline for HSA reimbursements (unlike an FSA or HRA). So long as the expense happens after you established the HSA, you can reimburse yourself (or the provider) at any time after that.