Deductions & credits

@Big0taxes = correct

 

and not that I am endorsing it but I was in the same situation and used Livelyme.com for the non-working spouse as there is no administrative fee. 

 

also - do not sign up for Medicare Part A until you lose private medical coverage from the working spouse.  Once the non-working spouse sign up for Part A, the non-working spouse is not eligble to contribute to the HSA.