Who is eligible for an HSA?

An eligible individual may establish an HSA. An eligible individual means, with respect to any month, an individual who is covered under an HDHP as of the first day of the month; is not also covered by any other health plan that is not an HDHP (with certain exceptions for certain types of permitted coverage(s), as discussed more here); is not entitled to Medicare benefits; and is not claimed as a dependent on another persons tax return.