@poncho_mike
You can read the instructions for form 8889 and follow the tables and worksheets. It can be confusing if you aren't used to doing taxes by hand. https://www.irs.gov/forms-pubs/about-form-8889
Again remember, your spouse is eligible to contribute if she is covered, even if she is not the named policyholder. Without a workplace sponsored HSA account, they could open a private account at any bank that offers HSA accounts, but they are allowed to contribute in their own name.
Perhaps the best way to describe it is this way:
1. Your spouse's contribution limit for 2022 is $7083. This is determined as follows (this is the limitation table in the instructions to form 8889):
| Month |
Coverage type |
Limitation |
| Jan |
Family |
7300 |
|
Feb
|
Family |
7300 |
| March |
Family |
7300 |
| APr |
Family |
7300 |
| May |
Family |
7300 |
| June |
Family |
7300 |
| July |
Family |
7300 |
| Aug |
Family |
7300 |
| Sept |
Self |
3650
|
| Oct |
Self |
3650 |
| Nov |
Self |
3650 |
| Dec |
Self |
3650 |
| Total |
|
73000 |
| Limitation (total divided by 12) |
|
$6083 |
Plus $1000 over age 55 (since she was eligible to contribute for the entire year) = $7083.
2. Your limitation is $4150, which we agree on.
3. Because you started out with family coverage but your spouse changed coverage in mid-year, your spouse's limitation is figured twice.
3a. First, you figure your spouse's limitation for the months they were covered by a family HDHP. Thats $7300 x 8 months ÷ 12 months = $4867.
3b. Your spouse gives you $3650 of their limitation for you to use. (Your $500 extra contribution belongs to you only). That leaves $1216 for your spouse.
3c. Then we add back your spouse's limitation for the months they had self coverage. That's $3650 x 4 ÷ 12 = $1216. So your spouse's contribution limit is $2433.
3d. Then you add your spouse's $1000 over-55 amount, for a total of $3433.
Your total family contribution limit is $4150+$3433=$7583.
If you contributed less than your own maximum of $4150, your spouse's maximum would be recalculated as per 3b, 3c and 3d, but the result is still that your spouse's maximum individual contribution is $7083, and your combined family maximum allowable contribution including both over-55 add-ons is $7583.
