个人可以自己设立HSA帐户。

1. Who is eligible to open an HSA?

Anyone, individuals, employees and employers, can open an HSA but you must have a corresponding high deductible health policy. More technically, an HSA can be established for any individual that meets all of the following:

• is covered by a high deductible health plan
• is not covered by another health plan
• is not eligible to be claimed as a dependent on another person’s tax return
• is not entitled to Medicare benefits

For more information please see our Eligibility & Contribution Worksheet