Historically, veterans who were eligible for VA benefits but had not received VA medical services within the last three months, remained eligible to contribute to an HSA.
Effective January 1, 2016, the Surface Transportation and Veterans Health Care Choice Improvement Act (H.R. 3236) expanded eligibility. Veterans enrolled in an HDHP (without other disqualifying coverage) who have a service-connected disability may make or receive HSA contributions regardless of when they received VA benefits.
Outside of this exception, receiving VA medical services generally creates a three-month waiting period before HSA contributions can be made.
Source: IRS Notice 2004-50 Q&A Q-5
Updated: