The qualified medical expenses must be incurred after the HSA has been established.
HSA distributions used exclusively to pay for or reimburse qualified medical expenses incurred by you, your spouse, or your dependents are not included in gross income.
Any other distributions are included in income unless rolled over. Distributions not used to pay for or reimburse qualified medical expenses or not rolled over are subject to an additional 20 percent tax unless made after your death, your disability, or after age 65.
HSA custodians are not required to determine whether HSA distributions are used for qualified medical expenses.