Per Google AI, Yes, you can make 2025 tax-year contributions to an HSA opened in January 2026, provided you were enrolled in a qualifying High-Deductible Health Plan (HDHP) during 2025. These contributions must be made by the tax filing deadline, typically April 15, 2026, and cannot exceed 2025 limits ($4,300 self/$8,550 family, plus $1,000 for age 55+).
Lot of money can go in; sadly no tax savings because son's federal tax is zero, thanks no tax on tips. HSA is an deduction not a credit.
