Does last month rule affect previous year HSA contribution?

[lkljunky]

Hi,

I was enrolled in a HDHP for all of 2019, but I no longer have a HDHP in 2020.  I would still like to make a previous-year contribution to my HSA for 2019.  Can I still do that (I know I can make a previous-year contribution until April 15, but am I still allowed since I stopped HDHP coverage in 2020)?  Do I have to worry about the last month rule or the testing period?

Thanks for the help!

[dmertz]

If you were HSA-eligible every month of 2019 you would not be using the last-month rule to determine your HSA contribution limit for 2019.  The last-month rule is only potentially used by those who are HSA-eligible on December 1 but not every month of the year.

Because you were HSA eligible for every month of 2019, you have until April 15, 2020 to make a contribution for 2019 up to the maximum permissible for the type of HSA coverage (self-only or family) you had during the year.