First, does your spouse have her own HSA? She should. This is because she cannot put these full contributions into your HSA (HSAs always belong to an individual, like IRAs), because you are no longer eligible. Although she can contribute money under the Family limit to your HSA, she can't contribute money under the Self-only coverage to your HSA. It's more straightforward just to open an HSA in her name. Besides in 2025, contributions to your HSA will be closed because you are not eligible at all in 2025.
Second, TurboTax always applies the last month rule, which can be an issue for taxpayers who know that they won't maintain HDHP coverage in the subsequent year.
In this case, you have to manually calculate your wife's annual HSA contribution limit with her changing coverage, and make sure that you limit your contributions to that amount.
TurboTax will figure out that she did not maintain her HDHP coverage and then lead you/her through a series of questions you don't normally see, asking you about coverage and contributions in the previous year.
But if you limited your contributions to the amount that she would have been able to contribute if she did not use the last-month rule, then the next effect of all those irritating extra questions will be zero.
Your/her total contribution in 2024 (you must make this before April 15th and be sure that the HSA custodian knows that it is for 2024, not 2025) is 8,300 times 9 divided by 12 (subtotal 6,225) plus 1,000 times 9 divided by 12 (750), plus 4,150 times 3 divided by 12 (1038) for a total of (8,013).
I did not add in the 3 months of 1,000 catch-up because I assume that this is your HSA, and you lost eligibility when you went on Medicare. HOWEVER, if you were to create her HSA and put all these dollars into it, then because the owner of the HSA would be 55+ AND still eligible to make contributions, you could add in the catch-up for 3 months (250 for three months of catch-up) (total of 8,263). Please check my arithmetic.
NOTE NOTE: this assumes that your spouse got all of your Family coverage for 2024. Since you said that you two did not make any contributions in 2024, this is OK.
In summary, if you create an HSA for her and put the contributions (8,263) into it for 2024, this should work, and while you will have extra questions in HSA interview, you won't owe anything extra.
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