HSA Deduction Married Filing Separately

[ching]

I live in NJ.  My spouse was under my HDHP insurance plan along with his daughter until November.  He has a new insurance from his job and he and his daughter was covered under that plan instead of my HDHP plan.  Meanwhile, my employer has been deducting the HSA for both my spouse and myself for the full year.  Do I need to repay for the 2 months that he's covered through his own family health insurance?  What form do I use and how do I enter that in my W2 1040 tax return?  Thank you.

[Opus 17]

When your spouse and child changed insurance plans, did you also change from a family HDHP to a self only HDHP, or did you keep the family HDHP as back up coverage for your spouse and child?

[ching]

I was still on family HDHP.  It was not for backup.  I just didn't know I had to change it to self only HDHP.  I thought our HR department would have done that for me since I told the situation, but they did not.

[Opus 17]

If you were covered by a family HDHP for the entire year and you had no other secondary coverage, then your contribution limit is the normal maximum, which is $7100 for 2020.  Your limit is not reduced if one of your other family members has other coverage.  If your family members had HSA’s in their names, their contributions would be limited by the change in their insurance.

The only thing that would affect your contribution limit is if your spouse’s new insurance plan also covered you with secondary coverage.  As long as you’re only coverage was your qualifying family plan HDHP, then your limit is not affected.