Who can establish an HSA?
Individuals or eligible employees can establish an HSA if they: are covered by an HSA-eligible high-deductible health plan on the first day of the month that they establish the HSA. could not be eligible for Medicare benefits but do not have Medicare coverage are not listed as a dependent on another individual's tax return. Individuals or eligible employees cannot establish an HSA if they are covered by a a health plan that doesn't qualify as an HSA-eligible high-deductible health plan, except for permitted insurance
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