You can open an HSA account if you:
- Are covered under a high-deductible health plan (HDHP) on the first day of such month.
- Are not also covered by any other health plan that is not an HDHP (with certain exceptions for plans providing preventative care and limited types of permitted insurance and permitted coverage)
- Are not enrolled in Medicare.
- Cannot be claimed as a dependent on another individual’s tax return.