Fidelity 링크에 자세히 설명되어 있네요. 참고해 보세요.
How do I know if I’m eligible for an HSA?
내가 HAS 자격이 되는지 알수 있는 방법.
You’re eligible to open and contribute to an HSA if:
o You’re covered by an HSA-eligible health plan on the first of the month
o You’re not covered by an ineligible health plan
o You’re not enrolled in Medicare
o You cannot be claimed as a dependent on someone else’s tax return
What happens if I open an HSA while I’m ineligible for one?
자격이 되지 않는데 HAS를 오픈했다면..
There are no taxes or penalties for opening an HSA while you’re ineligible, as long as you don’t make contributions to it. If you opened an HSA by mistake while ineligible, call Fidelity to close your HSA. You will not have to pay federal income taxes and/or penalties until you make contributions to your HSA while you’re ineligible. Any contributions you do make while ineligible will be subject to federal income taxes and/or penalties. However, you can consolidate any old HSAs into one HSA while ineligible, using a direct custodian-to-custodian transfer—this will not count toward your annual contribution limit.
If you make HSA contributions while you’re ineligible to do so, your contributions may be taxable and you may have to pay penalties.