Which of the following is NOT a qualification for establishing a Health Savings Account?

• A. Must be enrolled in a high-deductible health plan
• B. Not enrolled in Medicare
• C. Enrolled in a health plan with prescription drug benefits
• D. Not a dependent on another's tax return

Answer: (C)

Health Savings Account eligibility hinges on being enrolled in a qualified high-deductible health plan (HDHP) and meeting a few specific conditions: you’re not enrolled in Medicare, you’re not claimed as a dependent on someone else’s tax return, and you don’t have other non-HDHP health coverage that would bar HSA contributions. Having prescription drug benefits is not what determines eligibility—you don’t need Rx coverage to qualify, and you can have an HDHP with or without separate prescription drug benefits. So the statement about being enrolled in a plan with prescription drug benefits isn’t a required qualification for establishing an HSA.