Deductions & credits

What counts is how your wife is covered, not who covers her.  If she is covered by an HDHP that is HSA-qualified, and she has no other coverage, then she can contribute to an HSA in her name.  If the HDHP is family coverage, then her contribution limit is $8300  $8550 for 2025, plus $1000 if she is over age 55.