In the case of an HSA and a traditional IRA, income from the current year is not reported on your tax return, no matter which spouse it is.
Contributions to both types of accounts ARE reported on the tax return, but earnings inside the HSA or traditional IRA are not considered contributions.
Think about it, where on the 1040 would you report earnings from an HSA as shown by a 1099-INT or 1099-DIV? The answer is "nowhere" which is why it doesn't matter in the cases you cite.
It is of import when you are dealing with a Married Filing Separate return either on federal or state, but as noted, this is easily corrected when the taxpayer reviews the return.
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