Yes, I checked "Family" box for both of them.

Each of them enrolled in: One adult+one child per each family plan. They have two different policy.

The IRS gives married couples three options:

• Split the family contribution evenly between the spouses
• Allocate it unevenly, according to a division both parties agree upon
• Put 100 percent in one spouse’s account

Why the system calculate excess tax on the wife's contribution of $1550 ($5100-3500) as excess contribution?