Deductions & credits

Thank you, rebab, for clarifying that the admittedly rare case of two spouses each with self-only HDHP coverage has a maximum limit of $8,800 (2 times $4,400) instead of the more usual case of one or both spouses having family HDHP coverage, in which case the limit is $7,750 for one spouse having an HSA and $8,750 for both spouses having HSAs, with at least $1,000 going to each HSA (assuming that the HSA holders are 55+).