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:

• Each spouse is entitled to increase his or her contribution limit with an additional contribution.
• Their maximum total contributions under family HDHP coverage would include a catch-up contribution for each 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.

This year, 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 equally, or they can agree on a different division. If they split it equally, each can contribute one-half the maximum contribution for family coverage. Mr. Auburn can contribute an additional $1,000 because he is age 55 or over. Refer to HSA contribution limits in the Publication 4012, Volunteer Resource Guide, and Publication 969.