My wife Had a Family Cobra HDHP starting January 1 2024 through September 30 2024. She then switched from a Family HDHP to an individual Cobra HDHP from October 1 2024 through December 31 2024. Never had a lapse in HDHP coverage for 2024. She is 64 years old. Had to switch to an individual due to myself dropping off COBRA plan to Medicare. We did not make any contributions during the 2024 year. Was going to make the contributions by April 15 2025.
I know she will not meet the testing period for an HDHP for 2025 as she will go on Medicare on June 1 of 2025.
My question is if I need to be concerned about the testing rule if I contribute the prorated amount of the full year and catch up amount. 9 months of the full 9300 for HDHP family coverage ($6975) and the 3 months of individual HDHP and catch up amount ( $1287). For a total contribution of $8262 in 2024. I know she will not meet the testing period rule for 2025.
Does the last month rule apply in this scenario? Can not meet a testing period for 2025. Do not want to have to pay a 10% penalty and remove from HSA.
