When spouses each have a Health Savings Account (HSA) and one spouse is covered by a family high-deductible health plan (HDHP) while the other has self-only coverage, the IRS treats both spouses as having family coverage for HSA contribution limit purposes.
To make sure your HSA deduction is calculated correctly, both HSA entries must be completed using the combined information from each spouse's HSA forms.
How to Enter the HSA Information
For each spouse's HSA entry:
- Combine the amounts reported on both HSA forms.
- Enter the total amounts for:
- HSA distributions
- HSA contributions
- Adjustments (if applicable)
- Select Family Plan as the HDHP coverage type on both HSA entries.
On one of the HSA entries, indicate that the taxpayer and spouse had separate HSAs. This tells the program to use that entry when calculating the shared family contribution limit and allowable HSA deduction.
My HSA Deduction Is Not Calculating
If your HSA deduction is not appearing as expected:
- Review any adjustment amounts you entered.
- Make sure adjustments were actually reported on your HSA documents.
- Remove any adjustment entries that do not apply to your situation.
An incorrect adjustment can reduce or eliminate the HSA deduction calculated by the program.
Additional Information
If one taxpayer has a family plan and the other has a self-only plan, both taxpayers are considered to have a family plan.
How do I make my entries?
Both HSA entries need to contain the amounts from both forms added together. This includes distributions, contributions, and adjustments (if any).
Indicate 'Family Plan' on both forms. On one of the family plan entries, indicate that the taxpayer and spouse had separate HSAs This will let the program know to only use this family plan entry to calculate the allowable deduction.
My deduction is not calculating
Check your adjustment entries. If you are claiming an adjustment you should not be, the incorrect entry may be zeroing out your deduction.