Hi @Opus 17 , I appreciate your kind and detailed answers.
For question #1, the following paragraph suffices.
"If you both live full time in NY, then you are subject to NY tax laws and file an NY resident tax return, and you are not subject to CA state income tax laws, even if one of you works for a CA-based company. So you would get the full tax benefits of HSA contributions."
For question #2 :
This year, I've already contributed to my FSA account, with the minimum amount for my company's matching. In this case, I and my wife will be not eligible for HSA contributions this year, even though we switch to my wife's family HDHP according to this :
"if you have an FSA with your insurance plan, that will disqualify your wife since your FSA can be used to pay for care for yourself, your dependents, or your spouse—therefore the FSA is "other coverage" that disqualifies her from making HSA contributions even if her primary coverage is a qualifying HDHP."
Am I understanding correctly?
Then we'd better switch to her company's family HDHP next year.
