To be eligible to contribute to a Health Savings Account (HSA), an individual must be covered by:

a.Any employer-sponsored health plan
b.A High Deductible Health Plan (HDHP) with no disqualifying other coverage
c.A Health Maintenance Organization with a $0 deductible
d.Medicare Part A or Part B

Explanation

Section 223 of the Internal Revenue Code requires an HSA-eligible individual to be covered under a qualifying HDHP and to have no other disqualifying health coverage. Enrollment in Medicare disqualifies a person from making new HSA contributions.

Law Reference: 26 U.S.C. §223 (Health Savings Accounts)

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