Part 1 Adjustments to Income question: eligible individual

Part 1Adjustments to Income

Which taxpayer is an eligible individual who may contribute to an HSA for 2025?

A A person claimed as a dependent on a parent's return
B An employee with self-only HDHP coverage and no other health plan
C An employee who has HDHP coverage and also a general-purpose health FSA
D A 67-year-old enrolled in Medicare Part A

Show the answer and explanation

Answer: B. An employee with self-only HDHP coverage and no other health plan

An eligible individual is covered under a high-deductible health plan, has no other disqualifying health coverage (a general-purpose health FSA disqualifies), is not enrolled in Medicare and cannot be claimed as someone else's dependent. Limited-purpose FSAs (dental and vision) are allowed. Source: IRC 223(c)(1), 223(b)(6)-(7); Pub. 969 (2025), Qualifying for an HSA. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Overlooking a spouse's or one's own general-purpose FSA as disqualifying coverage.

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Study note: Adjustments to Income and the Schedule 1-A Deductions Part 1practice questions & mock exams

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.