No, HSA to IRA transfers are not allowed; however you can transfer IRA funds into your HSA if you are still eligible to make HSA contributions. But it's important to note that you can only make this transfer once in your lifetime, and the amount you transfer cannot exceed the applicable maximum HSA contribution limit for that year (including any regular contributions you've already made). You can also roll over distributions or directly transfer funds from one HSA to another as needed, an exercise that's not subject to annual contribution limits. However, in contrast to direct transfers, rollover distributions to another HSA are subject to special timing restrictions and can only be made once every 12 months.