Historically, a veteran who is eligible for VA benefits, but has not actually received VA benefits in the last three months, can still be eligible to make or receive HSA contributions. Effective January 1, 2016, The Surface Transportation and Veterans Health Care Choice Improvement Act (H.R. 3236) permits veterans enrolled in a HDHP (without any other disqualifying coverage) and who have a service-connected disability to make or receive HSA contributions regardless of when they received VA benefits. This is an exception to the 3-month rule and applies only in these circumstances. Otherwise, utilizing VA coverage continues to create a three-month block from making HSA contributions.
Source: IRS Notice 2004-50 Q&A Q-5Updated: