- Not be enrolled in any other non-HSA-eligible high-deductible health plan, with limited exceptions, including Medicare and Tricare;
- Not be claimed as a dependent on someone else’s return;
- Not be enrolled in a Health care Flexible Spending Account, or FSA, other than a limited-purpose FSA or a post-deductible FSA; and
- Not be enrolled in a Health Reimbursement Account, or HRA, other than a Limited-Purpose
- Contributions were made to the younger spouse’s HSA prior to marriage;
- Contributions were made to the younger spouse’s HSA because the benefits of contributing to the older spouse’s HSA had not previously been made clear;
- The couple wants to split HSA contributions to keep things “fair”;
- Each spouse is covered by a self-only HDHP; or
- The younger spouse is already 55 or older, and thus, must contribute at least the $1,000 catch-up contribution to their own HSA to maximize total family contributions.
