Thank you for your response.
You are correct - I am referring to lines 18-21 on my 8889 form.
I had HDHP coverage in 2021 for the months March-December. For 2022, I had HDHP coverage January-March and August-December. At this time, I anticipate I will have HDHP coverage for all of 2023.
So, based on your reply, if I have coverage for all of 2023, the last month rule will not be triggered and I shouldn't be subject to the additional 10% tax - is that correct?
