In order to qualify for a Health Savings Plan (HSA), a taxpayer must be:

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All of these situations qualify a taxpayer for a Health Savings Plan (HSA). An employee (or spouse) who works for an employer with a high deductible health plan can enroll in an HSA sponsored by the employer. Self-employed individuals can also open an HSA. Additionally, an uninsured employee of a company that does not offer health coverage, who purchases high-deductible health coverage on his or her own, can also qualify for an HSA.

In Order to Qualify for a Health Savings Plan (HSA)