Key points:

• To be HSA-eligible, individuals must have a High Deductible Health Plan (HDHP) and meet federal deductible requirements.
• Some states exempt HDHPs from these third-party payment rules, preserving HSA eligibility.
• However, states like Arizona, Arkansas, and Tennessee lack such exemptions, potentially making residents ineligible for HSA contributions.
• The IRS has indicated that including third-party payments in deductible calculations could disqualify enrollees from HSA contributions.
• Individuals who incorrectly contribute to an HSA while ineligible may face tax penalties.