1. Yes, you can still contribute to a HSA if you have a HDHP even through Cobra.
2. You can fund your HSA account through the administrator of your choice.
3. You can't deduct the Cobra premiums as Self-employed Health Insurance, as the IRS requires that the health insurance be in the name of the self-employed person or the business's name.
The policy cannot be through your spouse's employer.
The IRS says in this document page 1:
For self-employed individuals filing a Schedule C (Form 1040) or F (Form 1040), a policy can be either in the name of the business or in the name of the individual.
But you can deduct them as Medical expenses if you itemize deductions.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
