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If I was enrolled in HSA-eligible plan all of 2019 but did not open an HSA until January of 2020, does the "last month rule" apply to me or "testing" period?

 
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1 Reply
dmertz
Level 15

If I was enrolled in HSA-eligible plan all of 2019 but did not open an HSA until January of 2020, does the "last month rule" apply to me or "testing" period?

No, you won't be using the last month rule if you were an eligible individual for every month of 2019.  You'll be getting the full year's contribution limit for 2019 without using the last-month rule.

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