@odyssey2000 wrote:
Here's an example given in the Instructions for Form 8889:
Example. In 2023, you are an eligible individual and have family HDHP coverage. In March, you divorce and change your coverage as of April 1 to self-only. Neither you nor your ex-spouse qualify for the additional contribution amount. Your ex-spouse continued to have family HDHP coverage and was an eligible individual for the entire year. The contribution limit for the 3 months you both were considered to have family coverage is $1,937.50 ($7,750 × 3 ÷ 12). You and your ex-spouse decide to divide the family coverage contribution in the following manner: 75% to your ex-spouse and 25% to you. Your contribution limit for 9 months of self-only coverage is $2,887.50 ($3,850 × 9 ÷ 12). This amount is not divided between you and your spouse.
Because you are covered under a self-only policy on December 1, you will show $3,850 on line 6 (the greater of either (a) $3,371.87 ($1,937.50 family coverage + $2,887.50 self-only coverage – $1,453.13 spousal allocation) or (b) the maximum amount that can be contributed ($3,850 for self-only coverage)). Your ex-spouse would show $7,750 on line 6 (the greater of either (a) $7,265.62 ($1,937.50 family coverage for the 3 months prior to the divorce + $5,812.50 family coverage maintained after the divorce – $484.38 spousal allocation) or (b) the maximum amount that can be contributed ($7,750 for family coverage)).
Isn't this similar to our situation with the exception that:
- We are still married
- We qualify for the additional contribution of $1000
You are reading the wrong instruction. The section you quote starts with
"If you are treated as having family coverage for each month..."
Because your spouse switched from family to self-only coverage when you went on Medicare, that instruction does not apply. You need the instructions a bit lower down that start with,
