NTT8
Level 2

dependent with 2 HDHP coverage

I'm doing my daughter's tax return and am stuck at 8889 form. My daughter is a full time student and can be claimed as our dependent. For the whole year 2023, she was covered under our family HDHP but during the 3 months when she was at her summer internship, she was also enrolled in the HDHP offered by her company. She did not make any HSA contributions but according to the W-2, her company contributed some $300 to her HSA, which we didn't know existed. For the purposes of Form 8889 smart worksheet line 3, what kind of insurance does she have for each month of the year? Also, does it mean the $300 HSA contributions from her company should be taxed? Where do I enter this information? In addition, it seems like Turbo Tax was saying the $300 wouldn't be taxable if we could use up the $300 before April 15, 2024. Is that correct?