Generally speaking, anyone who is covered by a “high-deductible health plan” (HDHP) can establish and make contributions to a health savings account (HSA).

Even if you are covered by an HDHP, you still cannot establish or contribute to an HSA if:

• You have any other sort of health coverage other than certain “limited” types of coverage
• You can be claimed as a tax dependent
• You are entitled to Medicare