Who may contribute to an HSA?

An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Contributions, other than employer contributions or an employee's pre-tax payroll contributions, are deductible on the eligible individual's federal tax return whether or not the individual itemizes deductions or whether the accountholder or anyone else other than the employer makes the contribution. Contributions from all sources are aggregated for the purpose of applying the maximum annual contribution limit