Rules for Married People

The rules for married people apply only if both spouses are eligible individuals. If either spouse has family HDHP coverage and the family contribution limit of $6,150 applies, both spouses are treated as having family HDHP coverage. If each spouse has family coverage under a separate plan, the contribution limit remains at $6,150.

If both spouses are 55 or older and not enrolled in Medicare:

• Each spouse is entitled to increase his or her contribution limit with an additional contribution.
• Their maximum total contributions under family HDHP coverage cannot be more than $8,150 ($6,150 + [$1,000 x 2] = $8,150). This rule applies regardless of whether each spouse's family coverage covers the other spouse.
• The contribution limit is divided between the spouses by agreement. If there is no agreement, the contribution limit is split equally between the spouses.
• Any additional contribution for age 55 or over must be made by each spouse to his or her own HSA.

For 2011, 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 ($6,150) equally, or they can agree on a different division. If they split it equally, Mr. Auburn can contribute $4,075 to an HSA (one-half the maximum contribution for family coverage $3,075 + $1,000 additional contribution), and Mrs. Auburn can contribute $3,075 to an HSA.

A manual calculation will be needed for the entry on line 6 of 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.