My children are tax dependents of my former spouse -can I use my HSA to pay their medical expenses?
Yes. IRS Notice 2008-59, Q&A 33 addresses the question of a dependent being claimed by a former spouse.
Q-33. Do qualified medical expenses for HSA purposes include the § 213(d) medical expenses incurred by an account beneficiary’s child who is claimed as a dependent by the account beneficiary’s former spouse?
A-33. Yes.
