No, sorry. You cant use 2011 HSA funds for something purchased in 2010.
That may not be correct. You can use the funds in an HSA for any qualified medical expense incurred after you opened the HSA, even years later. So, if you opened an HSA on or before January 1, 2010, then had $20,000 of reimburseable medical expenses in 2010, but only $6,150 in the account (the maximum for an account with family benefits), you can reimburse additional sums in 2011, even if you have no new expenses.
The opposite is ture as well. If you opened an HSA on or before January 1, 2010, then had $2,000 of reimburseable medical expenses in 2010 and $6,150 in the account (the maximum for an account with family benefits), you can reimburse qualified medical expenses incurred in 2011, even if you put no new money in the account.
The key is the account opening date. Only qualified expenses incurred after that date can be reimbursed, but there is no deadline on when the distribution must take place. It can happen immediately or years later.
You can learn more than you want to know about HSAs in IRS Pub 969, which you can find online. -- Suzanne