Permalink Submitted by David Mertz on Fri, 2018-01-19 19:39
Wife can contribute $7,900 to *her* HSA only if she maintains family HDHP coverage for the entire year. If the entire family-coverage portion of $6,900 (plus wife’s catch-up of up to $1,000) goes into wife’s HSA, husband will only be able to contribute his catch-up to *his* HSA. Husband’s catch-up will be limited to 4/12 * $1000 = $333.33. 4/12 of the $6,900 contribution for family coverage, $2,300 could be contributed to husband’s HSA instead of to wife’s HSA; the combined maximum to the two HSAs will be $6,900 + $1,000 + $333.33.
If wife does not maintain family HSA coverage for May and beyond but switches to a self-only HDHP instead, the maximum will be 4/12 of $6,900 = $2,300 split between wife’s and husband’s HSAs plus 8/12 of $3,450 = $2,300 to wife’s HSA plus catch-up of $1,000 to wife’s HSA and catch-up of $333.33 to husband’s HSA.
Permalink Submitted by David Mertz on Fri, 2018-01-19 19:39