If you were considered an eligible individual for the entire year and you changed your type of coverage during the year, enter the greater of:
- The limitation shown on the last line of the worksheet, or
- The maximum amount that can be contributed based on the type of HDHP coverage you had on the first day of the last month of the tax year
If you were not an eligible individual on the first day of the last month of your tax year, use the Line 3 Limitation Chart and Worksheet to determine the amount to enter.