I have family HDHP health insurance coverage. My boyfriend is covered on that plan. He didn't have any income in 2023, so he is not filing taxes this year. He qualifies as my "qualifying relative dependent", according to IRS rules. Contributions to his HSA account in year 2023 were made by family members.
The IRS HSA rules mention that:
To be an eligible individual and qualify for an HSA, the taxpayer must meet the following requirements:
• Not be eligible to be claimed as a dependent on someone else’s tax return (see Caution). Caution: If another taxpayer is entitled to claim the individual as a dependent, the individual cannot claim a deduction for an HSA contribution.
The question is: if my boyfriend is not filing his taxes this year because he didn't have an income in 2023, he will not claim a deduction for his HSA contributions. In this case, could he be claimed as dependent on my tax return? Or the IRS HSA dependent rules applies no matter if he is not filing his taxes (and is not claiming deduction for his HSA contributions) because he didn't have an income in 2023?
