Married filing jointly. We would be in the 22% bracket I believe which starts at about 77K. I think in retirement we would be in the 10% or 12% bracket at most so I think the numbers work out unless you make very large growth assumptions. I have maxed out my HSA, 401k, and IRA for the last 10 years straight with the exception of this year when I made a large business loan which makes me temporarily cash poor but I don't see how that is relevant to the question of whether or not I should use HSA or Roth funds to fund a tIRA.