For an HSA, the plan is a High Deductible Health Plan (HDHP), which is a health insurance policy with certain deductibles and other attributes. To be able to contribute to an HSA, a taxpayer has to be covered by an HDHP and have no conflicting coverage like an FSA or HRA or spouse's employer insurance or Medicare, to give the most prominent examples.
So when you say, "Wife enrolls in 2025 HSA (husband IS NOT on the plan)", do you mean that the wife is covered by an HDHP policy? Is it Self-only or Family (it is possible to have a Family HDHP policy with one spouse and one or more dependents, but not the other spouse)?
So when you say, "Husband has a 2025 rollover from 2024 FSA", do you means that the husband's FSA in 2025 allowed for a grace period from 2024 for expenses that had not yet been used? How long is this grace period (it varies from employer to employer)?
The difficulty of FSAs and HSAs is that an FSA automatically covers both spouses - there is no way for one spouse to opt out of the other's FSA. Thus, when one spouse has an FSA, neither spouse can contribute to an HSA. on the principle that you can't have any competing insurance or medical benefits to the HDHP, except for a narrow list shown in Pub 969.
Of course, HSAs predate the concept of FSAs having a grace period, so I do not know if there has been any specific ruling on your particular situation. My guess, though, is that you can't claim HDHP coverage for the months during the FSA's grace period.
So if the FSA's grace period is 3 months, that means that you don't claim HDHP coverage for those three months in the HSA interview in TurboTax.
So, to be clear, the wife can create an HSA any time if she has HDHP coverage but cannot contribute to it until the husband's grace period has expired.
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