please clarify what do you mean that she had an FSA for some months? An FSA is an annual plan but can be on a fiscal year.
even if the PPO was not a high-deductible health plan this does not disqualify you from making an HSA contribution unless it also covered you. The same is true for Cobra coverage.
As to the FSA we need more details. This is because Cobra coverage would allow her to use any remaining FSA funds (see below) . the concern is that perhaps there was no disqualifying coverage for some months which would make some of the withdrawal a prohibited transaction subject to penalties.
if you indeed had disqualifying coverage for the whole year the trick is to specify you had no (none) HDHP coverage for every month of the year. Then later it will ask about excess withdrawal after year end for which you would enter 3850
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Linked to Your Job: Your FSA is closely tied to your job. When you leave your job, your ability to use the FSA ends. However, there’s an exception: if you’re eligible for COBRA continuation coverage for your FSA, you may continue using it even after leaving your job.
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Unused Funds: Any unused FSA funds typically go back to your employer after you quit or lose your job. Unlike Health Savings Accounts (HSAs), FSAs operate on a “use it or lose it” basis. However, if you’re eligible for COBRA continuation coverage, you can still request reimbursement for remaining FSA funds.
