Health Savings Accounts (HSAs) were created in 2003 so that individuals covered by high-deductible health plans could receive tax-preferred treatment of money saved for medical expenses. Generally, an adult who is covered by a high-deductible health plan (and has no other first-dollar coverage) may establish an HSA.
Taxpayers can find out more about HSAs here:
HSA Adjusted Amounts (Parameters) for Each Year (annual contribution limitation)
Who to call for help with HSA questions:
1-800-829-1040 for individuals
1-800-829-4933 for businesses