The IRS has strict rules on who can contribute to an HSA and how much can be contributed. Here is the 2023 summary. This HSA contribution eligibility is often cited in rollover and account usage guidelines. To be eligible to contribute to an HSA, you need to have a high-deductible health plan (HDHP) and not be covered under any other health plans.  You cannot contribute to an HSA if you can be claimed as a dependent or you are currently receiving Medicare benefits.