HSA Contribution limits for married filing separately

The HSA contribution limits for 2024 are $4,150 for self-only coverage and $8,300 for family coverage. Those 55 and older can contribute an additional $1,000 as a catch-up contribution.

You don't have to contribute to separate plans. However, if you and your spouse each have HSA-qualified health coverage, and you both plan on contributing to your HSAs, you are required to have separate accounts. Even if you are both covered by the same high-deductible health plan. If you’re maintaining two HSAs with one spouse having a family plan and the other spouse with a self-only coverage plan, you can not combine your annual contribution limits for a total of $12,450.

The IRS views spouses as a single tax unit, even if you are filing "married filing separately," If either spouse is eligible for a family contribution limit that is intended to cover both spouses, the IRS suggests that the family limit be split evenly between the spouses unless a separate allocation is desired.
 

The IRS gives married couples three different options for contributing to their HSA accounts, regardless of whether they have self-only coverage or a family health insurance plan:

1. You can split the family medical plan contribution evenly between the spouses.
2. You can allocate it unevenly, according to a specific division both parties have agreed on.
3. You can put 100% in one spouse’s account.