Health Savings Account

[NotEasy]

Taxpayer is covered by his employer's group policy which is not a HSA-compatible policy. Spouse is self-employed who can be covered by her husband's policy at work. But she chose not to and established her own policy instead.

Therefore, even though she is not covered by her husband's policy at work, it is her own choice. In this case, is she eligible to establish an HSA account assuming that the plan she has is HSA-compatible?

[DexEA]

I believe she is eligible to establish an HSA account, assuming that the plan she has is HSA-compatible, however I don't think she can take the deduction against her SE income because she is eligible to be on another plan.