HSA Distributions

[Joel V]

Hello - I am working on a return for a married couple. Both had HSA contributions on their W-2. His was $3,750 and the plan was self only. Her's was $7,750 and it was a family plan. On the 8889-T form, I check self only but all the boxes still populate with a $7,750 amount rather than $3,850 and the box in line 1 automatically defaults to family even though I checked self only. How do I correct this? 

[qbteachmt]

You're asking about HDHP mixed coverage, so you need to know the rules.

"In this situation, the spouse with self-only coverage is limited to the self-only HSA contribution amount, and the spouse with family coverage can contribute up to the family limit. But while the total between spouses cannot exceed the family limit, the spouse with the family plan can make up for any contribution shortfall of the spouse with self-only coverage."

It also matters what ages they are. Remember that accounts are per the individual owner.

[qbteachmt]

I found an article with both mixed coverage and age consideration:

https://apps.irs.gov/app/vita/content/17s/37_06_020.jsp?level=advanced