The IRS has defined some eligibility requirements to qualify for an HSA. Eligible participants must have health insurance under a qualifying high-deductible health plan (HDHP), no other health coverage, no enrollment in Medicare, Tricare, or Tricare for Life. In addition, they cannot be claimed as dependent on someone else's taxes, not receive veteran's benefits within the last three months, and not have a health care flexible spending account (FSA) or health reimbursement account (HRA). These requirements may be subject to change.