Thanks to Martha for posting the treasury web site. It's a treasure trove of information
I was a bit confused about Martha's response w.r.t. whether you can deduct contributions to an HSA even if you don't have earned income.
The "All About HSAs" pdf from the treasury web site says that you don't need earned income to contribute to an HSA. Later in that same doc, it indicates that the deduction is allowed (since it's "above the line" and not itemized as Martha indicated) regardless of the income source.
from page 4 of the "all about hsas" doc (which is a great quick read)...
Who Is Eligible for HSAs?
Any individual that:
Is covered by an HDHP
Is not covered by other health insurance
Is not enrolled in Medicare
Cant be claimed as a dependent on someone elses
Children cannot establish their own HSAs
Spouses can establish their own HSAs, if eligible
No income limits on who may contribute to an
No requirement of having earned income to
contribute to an HSA