@deb46 wrote:
So it seems that the $1600 does not have to be prorated because we have HDHP family coverage and share the $7100 HSA contribution limit (for 2020). I appreciate the explanation and am also wondering if there an IRS link that would explain this so that I have something to keep with my records. Thanks.
Not exactly.
His limit for 2020, if covered by a family HDHP, is $7100 plus $1000 catch-up x 6/12, or $4050.
Your limit for 2020, if covered by a family HDHP, and you are not Medicare-eligible yet, is $8100.
However, your overall family limit is $7100 plus your $1000 catch-up plus his $500 catch-up ($1000 x 6/12th), or $8600. The $7100 family max can be split up any way you like, but the $500 and $1000 catch-up contributions can only be contributed to that specific person's account.
Since you contributed $9100 between you, there is $500 excess. It doesn't matter whose excess it is, it could be yours or your spouse's. If you want to withdraw the excess contribution to avoid a penalty, you could withdraw it from your account or your spouse's, it doesn't matter.
The rules and a worksheet are here.
https://www.irs.gov/pub/irs-pdf/p969.pdf
