If an employee has employee + spouse coverage on the employer’s HDHP, can the spouse make deposits into an HSA?
If yes, then:
- Assuming the spouse is under age 55, what is the maximum HSA contribution amount?
- Does the spouse’s HSA contribution impact the amount the employee can deposit in to an HSA?
- Do the answers change if they have family coverage?
Spouses that file taxes together must share the HSA limit. Employee plus spouse coverage is treated as family coverage. If the employee does not contribute to an HSA, the spouse can contribute the full family limit. The maximum family HSA contribution for 2023 is $7,750. Since the spouse is under 55, the spouse is not eligible for a catch-up contribution.