The taxpayers can make contributions to their HSA for 2011 by April 17, 2012. If they were not eligible individuals for the entire year in 2011, they can still make contributions up by April 17, 2012, for the months they were eligible individuals.
Employers can also make 2011 HSA contributions for their employees by April 17, 2012. The employer must notify the taxpayer and the trustee that the HSA contribution is for 2011. The contribution will be reported on the taxpayer's 2011 Form W-2.