Questions and Answers
How do the maximum annual HSA contribution limits apply to an individual with family high-deductible health plan (HDHP) coverage if the family HDHP covers spouses or dependent children who also have coverage under a non-HDHP, Medicare, or Medicaid?
The eligible individual may contribute the maximum for family coverage. Other coverage of dependent children or spouses does not affect the individual's contribution limit. However, if the spouse has non-HDHP coverage, no part of the HSA contribution can be allocated to the spouse's HSA.
The eligible individual may use his/her HSA to pay for eligible medical expenses not covered by the dependent children and spouse's additional health plans.
(Posted: 07/09/2008)
