@Mike9241 wrote:
as to HSA you can't contribute for months you are not covered by a HDHP. such contributions are subject to penalty if not withdrawn.
If the taxpayer is covered by a qualified HDHP on the last month of 2023, and plans to remained covered for all of 2024, they can use the "last month rule" to make a full contribution for 2023, even if they weren't covered by the HDHP for every month.
