Deductions & credits

the source of the money is irrelevant.  however, that BCBS policy has to be a high deductible plan. and yes you have to report all HSA contributions. if  you don't when the HSA trustee reports the contributions to the IRS and you don't,  you can expect a notice from the IRS.

 

you did not say if you were married because if so she would need to not have any independent insurance coverage or if she has it too would need to be a high deductible plan