a) Both Spouses have 'family coverage' for different months throughout the year. Neither of them has coverage in the same month, or for December. The first is covered for two months & the other is covered for six months in 2023 (amended return).

b) From the Line 3 worksheet, I've calculated f8889 Line 3 separately for TP & Spouse as $3,875 [6 mos.* $7,750/12] and $1,292 [2 mos.*7,750/12] as they are not covered for each month and at no time are they covered in the same month.

c) On f8889 following the instructions & the example, I understand that they are NOT eligible for the family contribution of $7,750 on Line 6 but will list the amounts in 'b' above of $3,875 for TP and $1,292 for spouse. Appreciate feedback - thank you.

Haven't encountered this type of split yet and questioning the process if I'm correctly applying the instructions. It does make sense to reduce the contribution level as they did not have the months of coverage that a couple is required to receive the full $7,750. The are being hit with over $100 of tax on excess contributions on f5329 Part VII.