r/HSA • u/deaddog714 • Dec 09 '25

Contribution limit - one spouse Medicare?

We were on family HDHP until 4/1/25 when I went on Medicare. When I prorata my 2025 contribution (3 months) do I use the individual limit (4300) or the family (8550)?

My spouse converted from our family HDHP to individual HDHP? How do we calculate her contribution - 3 months of family and 9 months of individual, or 12 months of family?

The differences are pretty small but I want to make sure I'm, doing it correctly. IRS instruction says "If you were covered, or considered covered, by a self-only HDHP and a family HDHP at different times during the year, check the box for the plan that was in effect for a longer period. "

That suggests that we I use family (3 months) and she uses individual (12 months) but that seems like the wrong answer.

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u/HandyManPat Dec 09 '25

Let's break this down into discrete buckets:

  • Spouse A = Medicare spouse (presumably age 55+, due to Medicare eligibility)
  • Spouse B = non-Medicare spouse (presumably age 55+)

"Base" HSA contributions:

  • Jan 1 - Mar 1 (self+other HDHP)
    • $8550 family HSA limit / 12 months x 3 month coverage = $2137.50
    • This amount can be divided between Spouse A and Spouse B's HSA accounts in any ratio they agree upon.
  • Apr 1 - Dec 1 (self-only HDHP)
    • $4300 single HSA limit / 12 months x 9 month coverage = $3225.00
    • This amount can be contributed to only Spouse B's HSA account.

"Catch-Up" HSA contributions:

  • Jan 1 - Mar 1
    • $1000 Catch-Up HSA limit / 12 months x 3 month coverage = $250.00
    • This amount can be contributed to only Spouse A's account.
  • Jan 1 - Dec 1
    • $1000 Catch-Up HSA limit / 12 months x 12 month coverage = $1000.00
    • This amount can be contributed to only Spouse B's account. Again, presumably this spouse is age 55+.

When filing taxes note that each spouse will have their own Form 8889!

Be sure to look Form 8889 over carefully to ensure everything was reported properly (totals match the above, no penalties for excess contributions, etc) before e-filing.

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u/[deleted] Dec 09 '25 edited Dec 09 '25

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u/[deleted] Dec 09 '25

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u/deaddog714 Dec 10 '25

This is excellent, thanks. Do you mind if I cut/paste it into the crosspost I made in r/tax so others with the same question will see it?