dmertz
Level 15

Deductions & credits

HSA accounts have only one owner.  Since you are filing separately, the deduction goes only on the HSA owner's tax return.  Since both of you are eligible to contribute to an HSA, for each of you to get a deduction, each of you would have to contribute to separate HSAs.  Together you must still abide by the family contribution limit, splitting the limit between the two of you.