No. You cannot use HSA funds to pay for qualified medical expenses incurred before you enrolled in a high-deductible health plan. In order to establish an HSA, you must enroll in a high-deductible health plan. Therefore, contributions to an HSA are not permitted before you enrolled in a high-deductible health plan and you cannot use HSA funds to pay for qualified medical expenses incurred prior to the date your HSA was established. Your eligibility to contribute to an HSA is determined by the effective date of your high-deductible health plan coverage.