I'm confused about the last month rule for HSA accounts

[rcavoli]

Additional tax for failure to maintain HDHP coverage? I did have coverage for the full 2016 year. I'm confused about this HSA last month rule

[AnnetteB · Accepted solution]

The last month rule question is actually referring to whether you made a contribution to your Health Savings Account (HSA) in 2015 under the last month rule. 

If your High Deductible Health Plan coverage started in 2016 and was in effect for the whole year, then you did not contribute according to the last month rule because the testing period was met and there would be no additional taxes owed.