@awalker3 - that is consistent with what is noted above. But as @Opus 17 notes, if only one spouse is working, then the best strategy is for the working spouse to make the entire contribution* because there is no social security tax or medicare tax withheld on the contribution.
* if the non-working spouse is over 55 then that spouse has to have a separate HSA with up to a $1000 contribution to take advantage of the catch-up election.
Stated alternatively, if both are over 55 years old and the non-working spouse contributes $7300 and the working spouse has $1000 withheld from their paychecks, that is inefficient. Best to have the working spouse withhold $7300 from their paycheck (so there is no social security or medicare tax - saves about $500 in tax) and then the non-working spouse contributes to their own HSA of up to $1000. The working spouse's W-2 will reflect the $7300 contribution and then there is a $1000 deduction on the tax return to reflect the non-working spouses contribution.
