Who is eligible for a federally tax-deferred HSA?

To be an eligible individual and qualify for an HSA, you must meet the following requirements:

  • You have a High Deductible Health Plan (HDHP) on the first day of the month (see deductible ranges below).
  • You have no other health coverage except what is permitted. See the “Other Health Coverage” section in IRS Publication 969.
  • You are not enrolled in Medicare.
  • You cannot be claimed as a dependent on someone else’s tax return.


High Deductible Health Plan Limits For 2017
Minimum Annual Deductible
Out-of-Pocket Maximum
Individual Coverage
Family Coverage

Note: Preventive care services are not subject to the deductible. In addition, coverage for accidents, disability, dental care, vision care, and long-term care is not subject to the deductible.