Note that if the entire $7,100 limit is allocated to your spouse, $296 of your spouse's contribution would be made under the last-month rule and would be subject to a 10% additional tax if your spouse fails to remain an HSA-eligible individual throughout 2021. If might be best to allocate the $2,288 excess (or at least $296 of the excess) to your spouse, avoiding the use of the last-month rule.
