under the rules if one spouse has family coverage both are treated as having family coverage. therefore, how you split the maximum $8300 contribution for 2024 is a matter of personal choice. A form 8889 must be filed for each spouse that has an HSA. so having one saves a little paperwork. also, up to an extra $1000 can be contributed to the account of a spouse who is 55 or older (at year-end) or up to an extra $1000 to each account if both are 55 or over)
