it seems you are saying you did not have an FSA during 2025. If you did, she can't have an HSA for 2025.
what we don't know is if the CPHP is a high-deductible health plan
high deductible HP requirement 2025
family coverage - minimum annual deductible $3,300 - maximum annual deductible and out-of-pocket expenses excluding premiums - $16,600
if it's an HDHP with family coverage, she can contribute to her HSA up to $8,550 + an additional $1,000 if she is 55 or over on 12/31/2025. Contributions can be made up to 4/15/2026. The contribution becomes a tax deduction on schedule 2
as to how to open an HSA, contact a provider and see what they want.
t
