Rules for Married People
The rules for married people apply only if both spouses are eligible individuals. If either spouse has family HDHP coverage, the family contribution limit applies; both spouses are treated as having family HDHP coverage.
If both spouses are 55 or older and not enrolled in Medicare:
For 2013, Mr. Auburn and his wife are both eligible individuals. They each have family coverage under separate HDHPs. Mr. Auburn is 58 years old and Mrs. Auburn is 53. Mr. and Mrs. Auburn can split the family contribution limit ($7,450) equally, or they can agree on a different division. If they split it equally, Mr. Auburn can contribute $4,225 to an HSA (one-half the maximum contribution for family coverage $3,225 + $1,000 additional contribution), and Mrs. Auburn can contribute $3,225 to an HSA. See Publication 969 for current year limits.
A manual calculation will be needed for the entry on Forms 8889 when you provide assistance to a married couple with separate HSAs. The manual calculation is based upon equal amounts or the amounts agreed upon by the taxpayers. Remember the extra contribution amounts for 55 or over must go into the HSA belonging to the person that meets the age requirement.