Home Forums Tax HSA 질문입니다 HSA 질문입니다 Name * Password * Email "다시 말해 부부가 single + family account 를 가질 수 없는 것이지요?" 한분만 Family Account 혹은 각각 Single Account로 하셔야 할것으로 보입니다. https://www.irs.gov/pub/irs-drop/rr-05-25.pdf Section 223(b)(5) provides special rules for married individuals. In general, if either spouse has family coverage, both spouses are treated as having only such family coverage. Also, if each spouse has family coverage under different health plans, both spouses are treated as having family coverage under the plan with the lowest deductible. <strong>However, if a spouse has HDHP family coverage and the other spouse has non-HDHP self-only coverage, the spouse with the HDHP family coverage is an eligible individual and may contribute to an HSA up to the amount of the annual contribution limit. Because the other spouse is covered by a non-HDHP and is therefore not an eligible individual, the other spouse may not contribute to an HSA</strong>, notwithstanding the special rule in section 223(b)(5) treating both spouses as having family coverage. Q&A31 of Notice 2004-50. I agree to the terms of service Comment
