there is a special rule for an HSA. if you have a qualified HDHP Family coverage on 12/1/2021 (last month rule) you are considered to have HDHP Family overage for the whole year so you can make the maximum HSA contribution of $7200 (including any voluntary employer contributions) + $1,000 if you are 55 or older and your spouse can contribute $1,000to her HSA a/c if she is 55 or over. However, using the last month's rule comes with a catch. you must maintain HDHP coverage for both of you for all of 2022. if not, a portion of the 2021 HSA contribution will be treated as excess and taxed as income and subject to a 10% penalty.
