@MrHarriet
If your wife's HRA allows coverage for spouse and dependents, then I think you are considered covered. It would be one thing if the employer had a strict "employee only" policy. I don't think it would be satisfactory to say that because you never activated the coverage, you were never covered, if it was available for you to activate at any time. If you want to rely on that lack of activation to not report your HSA contributions as excess, I would get a professional opinion.
As far a finding a suitable accountant is concerned, you have to interview them and make sure their skills match your needs. You can look for an "enrolled agent," which is a designation applied to accountants who are specifically enrolled to practice before the IRS, but there may be many accountants who are not EAs who would be qualified to deal with your situation.
