Hello,

For 2011, I was able to claim HSA tax deductible contribution since I had a high deductible health plan. For 2012 I did not have any health insurance. Can I still make the $3100 contribution to HSA and claim it? Is there a way IRS can find out if I had health insurance or not?

Thanks.

Yes, they can, because (I believe) the HSA custodian is periodically required to verify that you have the high deductible policy.