Merritt Personal Lines Manual: Rules for married people.
If either spouse has family coverage, both spouses are treated as having family coverage. If each spouse has family coverage under a separate plan, both are treated as having family coverage under the plan with the lower annual deductible. You must reduce the limit on contributions, before taking into account any additional contributions, by the amount contributed to both spouse's Archer MSAs. After that reduction, the contribution limit is split equally between the spouses unless you agree on a different division.
The rules for married people apply only if both spouses are eligible individuals.
If both spouses are 55 or older and not enrolled in Medicare, each spouse's contribution limit is increased by the additional contribution. If both spouses meet the age requirement, the total contributions under family coverage cannot be more than $6,850.
Example.
For 2006, Mr. Auburn and his wife are both eligible individuals. They each have family coverage under separate HDHPs. Mr. Auburn is 58 years old and Mrs. Auburn is 53. Mr. Auburn has a $3,000 deductible under his HDHP and Mrs. Auburn has a $2,100 deductible under her HDHP. Mr. and Mrs. Auburn are both treated as being covered under the HDHP with the $2,100 deductible. Mr. Auburn can contribute $1,750 to an HSA (one-half the $2,100 deductible + $700 additional contribution) and Mrs. Auburn can contribute $1,050 to an HSA (unless Mr. and Mrs. Auburn agree to a different division for the year).
