Individuals are not allowed to make contributions to HSAs once they attain the age of 65 and qualify for Medicare coverage. Medicare doesn’t offer an HSA-qualified option. You can’t make contributions to your HSA for any months after you enroll in any Part of Medicare, even if you’re also covered on an HSA-qualified plan and meet all other HSA eligibility requirements. However, if you elect not to enroll in Medicare, you are still eligible to contribute to the HSA, as long as you are enrolled in a high deductible health plan.
However, if you are otherwise HSA-eligible, you can maintain an HSA. Individuals don’t have to be the medical plan subscriber to be HSA eligible. You or your spouse can then make tax-deductible contributions into their HSA, up to the family maximum if you remain covered on a family contract (even only if they are HSA-eligible). For some couples, this provision in the law allows them to continue to contribute to an HSA (and build tax-free balances for distribution in retirement) for several years after the older spouse enrolls in Medicare eligibility requirements.
In 2019, the family contribution limit was $7,000 with an additional $1,000 per qualifying spouse for taxpayers age 55-65. As your spouse is no longer HSA-eligible, your total 2019 contribution limit will equal $8,000, which is $7,000 plus an additional $1,000 for one qualifying spouse.
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