MFJ couple. He has an HSA (single ) and She has an HSA (Family)  for herself and her kids, not his. He put in $2925  for 2020 (His employer put in another $625) and she put in $5850 for 2020.(Her employer put in $1250)   Their combined income is north of $800k. I have inputted their amounts as single and family on the 8889 forms. He stopped his plan in August when he retired. He does not have any tax. She does have tax on her excess contributions. I don't understand how the excess contributions comes into play since they both put in the maximum allowed by law.  The spouse also has an additional tax on her Roth IRA due to her income.   Looking for some direction.