[20200211]IF11425_健康储蓄账户（HSA）和医疗保险.pdf

https:/crsreports.congress.gov February 11, 2020Health Savings Accounts (HSAs) and MedicareMedicare enrollment impacts an otherwise eligible individuals ability to establish and contribute to a health savings account (HSA). Although Medicare enrollees cannot establish HSAs or make or receive contributions to their existing accounts, these individuals can withdraw any remaining balances in previously established accounts. This In Focus provides an overview of HSA rules and highlights how these rules apply to Medicare enrollees. Health Savings Accounts HSAs are tax-advantaged accounts that individuals can use to pay for unreimbursed medical expenses (e.g., deductibles, co-payments, coinsurance, and services not covered by insurance). Although eligibility to contribute to an HSA is associated with enrollment in a high-deductible health plan (HDHP), HSAs are trust/custodial accounts and are not health insurance. HSA Eligibility Individuals are eligible to establish and contribute to an HSA if they meet three requirements in a given tax year: they have coverage under an HSA-qualified HDHP, they do not have disqualifying coverage, and they cannot be claimed as a dependent on another per