Each spouse must make their $1,000 “catch-up” contribution into their own respective HSA.

In 2016, an eligible individual with self-only qualifying insurance coverage can contribute up to $3,350 to his HSA. If the individual has family coverage, his maximum contribution is increased to $6,750. If an eligible individual is 55 years or older at the end of the tax year, he can make an additional $1,000 contribution, which is often called a “catch-up” contribution.

However, the IRS makes clear that spouses cannot maintain a joint HSA. Each eligible spouse must have their own account. Consequently, if two spouses are 55 or older and not enrolled in Medicare, they each may make a $1,000 catch-up contribution, but such contributions must be made into their own separate accounts. In addition, the spouses’ total contributions to both HSAs cannot be more than $8,750 — $6,750 plus a $1,000 catch-up contribution for each spouse. 

For resources related to our guidance, please see:

• IRS Publication 969, Health Savings Accounts and Other Tax-Favored Plans, page 3 (“Each spouse who is an eligible individual who wants an HSA must open a separate HSA. You cannot have a joint HSA”)

• IRS Publication 969, Health Savings Accounts and Other Tax-Favored Plans, page 5 (“For 2016, if you have self-only HDHP coverage, you can contribute up to $3,350. If you have family HDHP coverage you can contribute up to $6,750.”)

• IRS Publication 969, Health Savings Accounts and Other Tax-Favored Plans, page 6 (“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 $8,650. Each spouse must make the additional contribution to his or her own HSA.”)