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Health Savings Account (HSA)?

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What is the name of your state (only U.S. law)? New Mexico

I currently have a high deductible health plan (HDHP) and an HSA thanks to the HDHP. I asked questions and thought I did research before choosing these as my health insurance. Today I reprinted, re-read and re-read again the IRS forms 969 and 8889 regarding HSAs. Open Season is upon us and I am considering changing insurance because the HDHP's drawback is the high deductible, even though the HSA offsets it. I had originally thought I could keep the HSA whether or not I had the HDHP. Today, I am reading the IRS forms and realize the forms go into what happens if I keep the HSA, but not the HDHP-- something I don't recall looking into when I got the HDHP -- and therefore I obviously wasn't as informed as I thought I was. I am trying to understand now, and I am pretty sure I do, but I would like to put this out (below) and ask if I've got it right.

CURRENTLY: $50 from my paycheck is put into my HSA. The $50 is not taxed by Uncle Sam or by New Mexico and thus, my overall income is lower because this money goes into the HSA pre-tax. I then use $50 from the HSA to pay my doctor. Its not taxed as income even though it came to me and I used it.

FUTURE (if I no longer have an HDHP): $50 from my paycheck is put in to my HSA. The $50 is not taxed by Uncle Sam or by New Mexico and thus, my overall income is lower because this money goes in to the HSA pre-tax. I must report the $50 as income at tax-time and pay a 10% penalty ($5) for putting my money in to the HSA pre-tax. Additionally, theoretically the $50 I am suddenly including as income could potentially push me in to a higher tax bracket and I could end up owing taxes on the increased income.

Do I have that correct?

The other thing I'm not clear on, regarding the HSA and I don't know if this question is in the right forum -- please let me know where to post it if not here -- if I utilize my medical privileges at the VA Hospital, does that automatically disqualify me from proper eligibility for the HSA according to the IRS?
 



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