Can I use funds in my HSA for my tax dependents’ expenses if they are not covered by the high-deductible health plan?

Yes, funds may be withdrawn and used to pay for qualified medical expenses for you and/or your tax dependent(s) without a tax penalty. For purposes of medical deductible of a child of divorced or separated parents, they can be treated as a dependent of both parents. Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child’s dependency exemption. Please consult a legal or tax adviser concerning questions you may have.