In 2026, which combination CORRECTLY states the HSA individual contribution limit AND a disqualifying condition that makes an individual ineligible to contribute?

Why this is the answer

For 2026, the IRS sets the HSA self-only contribution limit at $4,400 and the family limit at $8,750. To be eligible, an individual must: (1) be covered by a qualifying HDHP, (2) have no other disqualifying health coverage, (3) not be enrolled in Medicare (any part—A, B, C, or D), and (4) not be claimed as a dependent on someone else's tax return. The $3,850 figure is the 2023 limit, even though other low-deductible coverage such as a PPO does disqualify. Option B misidentifies Social Security receipt as the disqualifier—a common misconception. Option D uses the family limit for an individual. Medicare enrollment in any part is the most commonly tested disqualifier because many people turning 65 auto-enroll in Part A.