Health Savings Accounts (HSAs) are available to individuals covered by a high deductible health plan (HDHP) regardless of whether the person is self-employed or employed by a large or small employer, and regardless of whether their employer maintains the HDHP. You are eligible for any month if you meet the following:
You are covered under an HDHP on the first day of such month;
You are not covered by any other health plan that is not an HDHP (with limited exceptions);
You are not enrolled for benefits under Medicare (generally not yet age 65); and
You cannot be claimed as a dependent on another person's tax return.