Individuals Who Qualify for an HSA
To be an eligible individual and qualify for an HSA, the taxpayer must meet the following requirements:
If another taxpayer is entitled to claim an exemption for the individual, the individual cannot claim a deduction for an HSA contribution. This is true even if the other person does not actually claim the exemption.
An employee covered by an HDHP and a health FSA or an HRA that pays or reimburses qualified medical expenses generally cannot make contributions to an HSA.
Rules for Married Individuals
In the case of married individuals, each spouse who is an eligible individual who wants to have an HSA must open a separate HSA. Married couples cannot have a joint HSA, even if they are covered by the same HDHP; however, distributions can be used to cover the qualified expenses of the other spouse.
In the event of the death of one of the married individuals, the HSA will be treated as the surviving spouse's HSA if the spouse is the designated beneficiary of the HSA.