In TurboTax you enter a contribution to an HSA as being for the individual in whose name that HSA account was established. TurboTax then prepares that individual's Form 8889 to report the contribution; observe that Form 8889 applies only to a particular individual, even when filed with a joint tax return.
The law permits an HSA to be established only in the name of an individual. An HSA is not permitted to be established jointly even when the eligibility for each of those individuals to contribute to an HSA was the result of being covered by a single High Deductible Health Plan that covers more than one individual. If both spouses are covered by the same HDHP, each who is not also covered by disqualifying coverage can contribute to their separate HSA, provided that the combined contributions for the year do not exceed the family contribution limit for that year. However, catch-up contributions for a particular year can only be made to the HSA of the individual who is over age 55.
