If contributions (other than employer contributions) were made to your health savings account, you may be able to take this deduction.
Qualifying for an HSA
To be an eligible individual and qualify for an HSA, you must meet the following requirements.
Caution: If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. This is true even if the other person does not actually claim the deduction.