Thank you very much for your help!!
is there a rule called “HSA last month rule” means if the taxpayer is eligible in the testing period (12/1/2025-12/31/2026), then, the taxpayer is treated qualified for the whole tax year(2025)? In that case, the wife should be qualified on 12/1/2025, and no FSA plan in 2026, then she is eligible to contribute for the full year(2025), correct?
