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I'm sorry to hear about your mom. In general, qualified medical expenses are those that the IRS considers primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting a body function or a structure. There's a comprehensive list of qualified medical expenses in IRS Publication 502, which you can find on the IRS website. However, since your specific question refers to expenses from 12 years ago and an HSA account in your mom's name, it's important to note that HSAs are individually owned accounts and usually cannot be transferred to or accessed by another person, even a family member, after the account holder's death. Given the complexity of this situation, it would be wise to consult with an experienced tax professional to discuss the specifics of how to handle the HSA and any potential qualified medical expenses.