health savings account - Eligibility

If you or your employees are covered under a qualified high-deductible health plan (HDHP), not enrolled in Medicare, and not claimed as a dependent on someone else’s tax return, you may be eligible to create an HSA. You may not be covered by another health plan that is not a qualified HDHP. The only exceptions to this provision are certain accident, disability, vision, dental, long-term care, and employee-assistance plans.