No last-month rule, what do I enter on line 3?

[rmlrmlwolverinebanjo]

Hello,

I am single, under age 55.  I was covered by an HDHP for May through Dec of 2024.  I had no coverage before that, and beginning Jan 2025 I am no longer covered.

As such I have no intention to use the "last-month rule", because I will not satisfy the "testing period", and hope the last-month rule will not somehow be automatically applied.

In the Instructions for form 8889 (2024) - Part I - Line 3, it gives a list of possible rules to apply in determining what amount to enter on line 3.  But it doesn't seem to me that any of those rules apply to me.  What instructions do I follow to determine an amount to enter?

Thank you.

[KeshaH]

You'd essentially prorate your maximum contribution by the number of months you had coverage. The maximum contribution is $4,150 for Self coverage or $8,300 for Family coverage, plus an additional $1,000 if you're 55 or older. You're considered to have coverage for each month that you were covered on the first day.

So if your coverage started May 1, you'd be covered for 8 months for 2024, or 75% of the year. Multiply that 75% by your max contribution and you'll have the amount to include on line 3.

[rmlrmlwolverinebanjo]

Thank you.

But 8 months is 2/3 of the year.