Spouses who have separate HSAs and had family coverage under an HDHP at any time during the tax year, use the following rules to figure the amount on line 6.
- If you are treated as having family coverage for each month, divide the amount on line 5 of the worksheet equally between you and your spouse, unless you both agree on a different allocation (such as allocating nothing to one spouse). Enter your allocable share on line 6
- If you are not treated as having family coverage for each month, refer to the instructions for the steps needed to figure the amount to enter.
- This entry will adjust the amount on Form 8889, line 6