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Deductions & credits
It's the other way around. If he is eligible to be claimed as a dependent (even if he does not want to be claimed) then he is not eligible to make HSA contributions.
First question is, does he qualify as your dependent? He can be claimed as a dependent by you if he was
- a full time student for at least 5 months (such as his final senior semester)
- he lived at home more than half the year, or was considered to "live at home" because college is usually considered a temporary absence
- he provided less than half his own financial support for the year.
- under age 24 as of 12/31/22.
The support and live at home test can be tricky for a senior, depending on how his tuition was paid (grants, loans in his name or by you) and whether he moved out to establish a separate home at some point in the year.
If he can't be claimed as a dependent, then no problem. If he can be claimed as a dependent, he must answer "yes I can be claimed as a dependent" even if it is inconvenient to do so. The $48 HSA contribution will be designed as an excess/not allowed contribution, and it will be subject to income tax plus a 20% penalty (not much in the grand scheme of things). He can avoid the penalty and contacting the bank to request a "Return of excess contribution" before April 18.
For 2023, since he has a job and is not a student, he most likely won't be eligible to be claimed as a dependent so there won't be any issues with his HSA next year.