Can I use my HSA for my children’s medical expenses even though they will not be in my medical plan?

Yes – the majority of HSA restrictions center around contributions to the HSA with fewer  restrictions on the withdrawals. In answer to the  question above, money in an HSA can ALWAYS be withdrawn tax-free for the medical expenses of the account holder (also known as the account beneficiary in the IRS regs), the account holder’s spouse, and the tax dependents of the account holder. (IRS notice 2004-2, Q & A 25). In addition IRS Notice  2008-59, Q&A 33 addresses the question of a dependent being claimed by a former spouse.